Colorado 2025 2025 Regular Session

Colorado House Bill HB1159 Introduced / Bill

Filed 01/30/2025

                    First Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
INTRODUCED
 
 
LLS NO. 25-0239.01 Shelby Ross x4510
HOUSE BILL 25-1159
House Committees Senate Committees
Health & Human Services
A BILL FOR AN ACT
C
ONCERNING THE CHILD SUPPORT COMMISSION 'S LEGISLATIVE101
RECOMMENDATIONS .102
Bill Summary
(Note:  This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov
.)
The bill implements the legislative recommendations of the child
support commission by updating the child support guidelines schedule,
updating the monthly incomes eligible for a reduced low-income
adjustment, and replacing the current parenting time credit with a formula
that provides parents credit for all overnights spent with that parent.
HOUSE SPONSORSHIP
English and Joseph,
SENATE SPONSORSHIP
(None),
Shading denotes HOUSE amendment.  Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law. Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 14-10-114, amend2
(8)(c)(IV) as follows:3
14-10-114.  Spousal maintenance - advisory guidelines -4
legislative declaration - definitions. (8)  Definitions. As used in this5
section, unless the context otherwise requires:6
(c) (IV)  If a party is voluntarily unemployed or underemployed,7
maintenance shall MUST be calculated based on a determination of8
potential income; except that a determination of potential income shall9
MUST not be made for a party who is physically or mentally incapacitated10
or is caring for a child under the age of thirty TWENTY-FOUR months for11
whom the parties owe a joint legal responsibility or for an incarcerated12
parent sentenced to one year or more.13
SECTION 2. In Colorado Revised Statutes, 14-10-115, amend14
(2)(a), (3)(h), (3)(i), (5)(a) introductory portion, (5)(a)(III)(B), (5)(a)(IV),15
(7)(a), (8)(a), (8)(b), (8)(c), (10)(h), (11)(c)(II), (12), and (13)(a)(III);16
repeal (8)(g); repeal and reenact, with amendments, (7)(b); and add17
(3)(g.5) and (8)(h) as follows:18
14-10-115.  Child support guidelines - purpose - determination19
of income - schedule of basic child support obligations - adjustments20
to basic child support - additional guidelines - child support21
commission - definitions. (2)  Duty of support - factors to consider.22
(a)  In a proceeding for dissolution of marriage, legal separation,23
maintenance, or child support, the court may SHALL, TO THE EXTENT24
ALLOWABLE WITHIN THE COURT 'S JURISDICTION, ENTER AN order25
DIRECTING either or both parents owing a duty of support to a child of the26
HB25-1159-2- marriage to pay an amount reasonable or necessary for the child's support1
and may order an amount determined to be reasonable under the2
circumstances for a time period that occurred after the date of the parties'3
physical separation or the filing of the petition or service upon the4
respondent, whichever date is latest, and prior to the month the child5
support obligation begins, without regard to marital misconduct.6
(3)  Definitions. As used in this section, unless the context7
otherwise requires:8
(g.5)  "S
ELF-SUPPORT RESERVE" MEANS AN AMOUNT EQUAL TO THE9
STATE HOURLY MINIMUM WAGE MULTIPLIED BY TWENTY -NINE HOURS PER10
WEEK, MULTIPLIED BY FIFTY WEEKS PER YEAR , DIVIDED BY TWELVE11
MONTHS.12
(h)  "Shared physical care", for the purposes of the child support13
guidelines and schedule of basic child support obligations specified in14
this section, and as further specified in paragraph (b) of subsection (8)
15
SUBSECTION (8)(b) of this section, means that each parent keeps the16
children overnight for more than ninety-two overnights FOR AT LEAST ONE17
OVERNIGHT each year and that both parents contribute to the expenses of18
the children in addition to the payment of child support.19
(i)  "Split physical care", for the purposes of the child support20
guidelines and schedule of basic child support obligations specified in21
this section, and as further specified in paragraph (c) of subsection (8)22
SUBSECTION (8)(c) of this section, means that each parent has physical23
care of at least one of the children by means of that child or children24
residing with that parent the majority MORE THAN FIFTY PERCENT of the25
time.26
(5)  Determination of income. (a)  For the purposes of the child27
HB25-1159
-3- support guidelines and schedule of basic child support obligations1
specified in this section, the gross income of each parent shall be IS2
determined according to the following guidelines:3
(III) (B)  "Ordinary and necessary expenses" does not include4
amounts allowable by the internal revenue service for the accelerated5
component of depreciation expenses or investment tax credits or any6
other business expenses determined by the court to be inappropriate for7
determining gross income for purposes of calculating child support;8
EXCEPT THAT, THE COURT MAY CONSIDER STRAIGHT -LINE DEPRECIATION,9
IF APPROPRIATE, EVEN IF ACCELERATED DEPRECIATION WAS USED IN THE10
PARTY'S INCOME TAX FORMS.11
(IV)  If a preexisting court-ordered alimony or maintenance12
obligation actually received
 PAID by a party does not involve the same13
parties as the child support calculation and is not deductible for federal14
income tax purposes by that party, then the amount of preexisting15
court-ordered alimony or maintenance that is deducted from that party's16
gross income is the amount actually received PAID by that party multiplied17
by 1.25.18
(7)  Schedule of basic child support obligations. (a) (I)  The19
basic child support obligation shall MUST be determined using the20
schedule of basic child support obligations contained in paragraph (b) of21
this subsection (7) SUBSECTION (7)(b) OF THIS SECTION. The basic child22
support obligation shall MUST be divided between the parents in23
proportion to their EACH PARENT'S adjusted gross incomes INCOME.24
(II) (A) For A combined gross income that falls between amounts25
shown in the schedule of basic child support obligations, basic child26
support amounts shall MUST be interpolated. The category entitled27
HB25-1159
-4- "number of children due support" in the schedule of basic child support1
obligations shall have the meaning defined in subsection (3) of this2
section.3
(III) (A)  I
N ANY CIRCUMSTANCE IN WHICH THE OBLIGOR 'S4
MONTHLY ADJUSTED GROSS INCOME IS LESS THAN OR EQUAL TO SIX5
HUNDRED FIFTY DOLLARS , REGARDLESS OF THE MONTHLY ADJUSTED6
GROSS INCOME OF THE OBLIGEE, THE COURT SHALL ORDER THE OBLIGOR7
TO PAY THE MINIMUM MONTHLY ORDER AMOUNT IN CHILD SUPPORT . THE8
MINIMUM ORDER AMOUNT IS TEN DOLLARS PER MONTH , REGARDLESS OF9
THE NUMBER OF CHILDREN BETWEEN THE PARTIES . IF, AS A RESULT OF10
SHARED PARENTING TIME, THE OBLIGOR'S PRESUMPTIVE TOTAL MONTHLY11
CHILD SUPPORT OBLIGATION IS LESS THAN TEN DOLLARS THEN THE12
TEN-DOLLAR MINIMUM MONTHLY ORDER AMOUNT DOES NOT APPLY AND13
THE PRESUMPTIVE TOTAL MONTHLY CHILD SUPPORT OBLIGATION APPLIES .14
(B)  In circumstances in which the obligor's monthly adjusted15
gross income is less than one thousand five hundred dollars
 OR EQUAL TO16
THE SELF-SUPPORT RESERVE but more than six hundred fifty dollars, the17
obligor is required to pay a child support payment of OBLIGOR'S BASIC18
CHILD SUPPORT OBLIGATION is REDUCED TO fifty dollars per month for19
one child, seventy dollars per month for two children, ninety dollars per20
month for three children, one hundred ten dollars per month for four21
children, one hundred thirty dollars per month for five children, and one22
hundred fifty dollars per month for six or more children. The minimum23
order amount shall not apply when each parent keeps the children more24
than ninety-two overnights each year as defined in subsection (3)(h) of25
this section. In no case, however, shall the amount of child support26
ordered to be paid exceed the amount of child support that would27
HB25-1159
-5- otherwise be ordered to be paid if the parents did not share physical1
custody. THE REDUCED LOW-INCOME ADJUSTMENT DOES NOT APPLY IF, AS2
A RESULT OF SHARED PARENTING TIME , THE ADJUSTMENT IS GREATER3
THAN THE OBLIGOR'S PRESUMPTIVE TOTAL MONTHLY CHILD SUPPORT4
OBLIGATION CALCULATED PURSUANT TO THE CHILD SUPPORT GUIDELINES .5
T
HE AMOUNT OF CHILD SUPPORT OWED BY A PARENT WITH SHARED6
PHYSICAL CARE MUST NOT EXCEED THE AMOUNT OWED BY THAT SAME7
PARENT IF THE PARENT HAD NO OVERNIGHTS .8
(C)  For an obligor with an adjusted gross income that is less than9
or equal to one thousand five hundred dollars
 THE SELF-SUPPORT RESERVE10
but more than six hundred fifty dollars, the obligor's child support11
amount, as determined BASIC CHILD SUPPORT OBLIGATION AS REDUCED BY12
THE LOW-INCOME ADJUSTMENT pursuant to subsection (7)(a)(II)(B)13
SUBSECTION (7)(a)(III)(B) of this section, must be adjusted pursuant to14
subsection (11)(c)(III) of this section. The obligor's child support amount15
may be further adjusted to include a share of the work-related and16
education-related child care costs, health insurance, extraordinary medical17
expenses, and other extraordinary adjustments as described in subsections18
(9), (10), (11)(a), and (11)(b) of this section. However, if at the time the19
child support obligation is calculated, adjustments made pursuant to20
subsections (9), (10), (11)(a), and (11)(b) of this section, together with the21
REDUCED low-income adjustment amount, exceed twenty
 TEN percent of22
the obligor's adjusted gross income, the child support obligation must be23
capped at twenty TEN percent of the obligor's adjusted gross income. The24
low-income adjustment does not apply when each parent keeps the25
children more than ninety-two overnights each year as defined in26
subsection (8) of this section. In no case, however, shall the amount of27
HB25-1159
-6- child support ordered to be paid exceed the amount of child support that1
would otherwise be ordered to be paid if the parents did not share2
physical custody. THE AMOUNT OF CHILD SUPPORT OWED BY A PARENT3
WITH SHARED PARENTING TIME MUST NOT EXCEED THE AMOUNT OWED BY4
THAT SAME PARENT IF THE PARENT HAD NO OVERNIGHTS .5
(D)  In any circumstance in which the obligor's monthly adjusted6
gross income is less than or equal to six hundred fifty dollars, regardless7
of the monthly adjusted gross income of the obligee, the obligor must be8
ordered to pay the minimum monthly order amount in child support. The9
minimum order amount is ten dollars per month, regardless of the number10
of children between these parties. The ten-dollar minimum monthly order11
amount is not adjusted by the number of the obligor's overnights with12
children.13
(E)  The judge may use discretion to determine child support in14
circumstances where combined adjusted gross income exceeds the15
uppermost levels of the schedule of basic child support obligations;16
except that the presumptive basic child support obligation shall not be17
less than it would be based on the highest level of adjusted gross income18
set forth in the schedule of basic child support obligations.19
(IV)  T
HE FINAL PRESUMPTIVE CHILD SUPPORT OBLIGATION ,20
INCLUDING ADJUSTMENTS MADE PURSUANT TO SUBSECTION s (9), (10),21
(11)(a), (11)(b), 
AND (11)(c)(III) OF THIS SECTION, MUST NOT EXCEED22
TWENTY PERCENT OF THE OBLIGOR 'S ADJUSTED GROSS INCOME IF THE23
OBLIGOR'S MONTHLY ADJUSTED GROSS INCOME IS ABOVE THE24
SELF-SUPPORT RESERVE AND EQUAL TO THE STATE MINIMUM WAGE25
MULTIPLIED BY FORTY HOURS, MULTIPLIED BY FIFTY-TWO WEEKS A YEAR,26
DIVIDED BY TWELVE MONTHS. THE AMOUNT OF CHILD SUPPORT OWED BY27
HB25-1159
-7- A PARENT WITH SHARED PHYSICAL CARE MUST NOT EXCEED THE AMOUNT1
OWED BY THAT SAME PARENT IF THE PARENT HAD NO OVERNIGHTS .2
(V) (A)  F
OR AN OBLIGOR WITH AN ADJUSTED GROSS INCOME THAT3
IS ABOVE THE SELF-SUPPORT RESERVE, THE OBLIGOR'S BASIC CHILD4
SUPPORT OBLIGATION MUST BE ADJUSTED BY DEDUCTING THE5
SELF-SUPPORT RESERVE AMOUNT FROM THE OBLIGOR 'S ADJUSTED GROSS6
INCOME. THE DIFFERENCE CALCULATED MUST BE EQUAL TO EIGHTY7
PERCENT OF THE DIFFERENCE FOR ONE CHILD , EIGHTY-FIVE PERCENT OF8
THE DIFFERENCE FOR TWO CHILDREN , EIGHT-NINE PERCENT OF THE9
DIFFERENCE FOR THREE CHILDREN , NINETY-TWO PERCENT OF THE10
DIFFERENCE FOR FOUR CHILDREN , NINETY-FOUR PERCENT OF THE11
DIFFERENCE FOR FIVE CHILDREN , AND NINETY-FIVE PERCENT OF THE12
DIFFERENCE FOR SIX OR MORE CHILDREN .13
(B)  I
F THE RESULTING DIFFERENCE CALCULATED PURSUANT TO14
SUBSECTION (7)(a)(V)(A) OF THIS SECTION IS LESS THAN THE REDUCED15
LOW-INCOME ADJUSTMENT CALCULATED PURSUANT TO SUBSECTION16
(7)(a)(III)(A) 
OF THIS SECTION, THE OBLIGOR'S BASIC CHILD SUPPORT17
OBLIGATION IS EQUAL TO THE REDUCED LOW -INCOME ADJUSTMENT.18
(C)  I
F THE RESULTING DIFFERENCE CALCULATED PURSUANT TO19
SUBSECTION (7)(a)(V)(A) OF THIS SECTION IS MORE THAN THE REDUCED20
LOW-INCOME ADJUSTMENT CALCULATED PURSUANT TO SUBSECTION21
(7)(a)(III)(A) 
OF THIS SECTION BUT LESS THAN THE SCHEDULE OF BASIC22
CHILD SUPPORT OBLIGATION , THE OBLIGOR'S BASIC CHILD SUPPORT23
OBLIGATION IS EQUAL TO THE AMOUNT CALCULATED PURSUANT TO24
SUBSECTION (7)(a)(V)(A) OF THIS SECTION.25
(D)  I
F THE RESULTING DIFFERENCE CALCULATED PURSUANT TO26
SUBSECTION (7)(a)(V)(A) OF THIS SECTION IS EQUAL TO OR MORE THAN27
HB25-1159
-8- THE SCHEDULE OF BASIC CHILD SUPPORT OBLIGATION , THE AMOUNT LISTED1
IN THE SCHEDULE OF BASIC CHILD SUPPORT OBLIGATION APPLIES .2
(VI)  I
N ADDITION TO THE ADJUSTMENTS DESCRIBED IN THIS3
SUBSECTION (7)(a), THE OBLIGOR'S CHILD SUPPORT AMOUNT MUST BE4
FURTHER ADJUSTED FOR WORK-RELATED AND EDUCATION-RELATED CHILD5
CARE COSTS, HEALTH INSURANCE, EXTRAORDINARY MEDICAL EXPENSES ,6
AND OTHER EXTRAORDINARY ADJUSTMENTS AS DESCRIBED IN7
SUBSECTIONS (9), (10), (11)(a), (11)(b), AND (11)(c)(II) OF THIS SECTION.8
(VII)  T
HE JUDGE MAY USE DISCRETION TO DETERMINE CHILD9
SUPPORT IN CIRCUMSTANCES WHEN THE COMBINED ADJUSTED GROSS10
INCOME EXCEEDS THE UPPERMOST LEVELS OF THE SCHEDULE OF BASIC11
CHILD SUPPORT OBLIGATIONS ; EXCEPT THAT THE PRESUMPTIVE BASIC12
CHILD SUPPORT OBLIGATION MUST NOT BE LESS THAN IT WOULD BE BASED13
ON THE HIGHEST LEVEL OF ADJUSTED GROSS INCOME SET FORTH IN THE14
SCHEDULE OF BASIC CHILD SUPPORT OBLIGATIONS .15
(b)  S
CHEDULE OF BASIC CHILD SUPPORT OBLIGATIONS :16
COMBINED17
ADJUSTED18
GROSS19
INCOME20
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
5021	11 17 20 23 25 27
100
22	22 33 40 45 50 54
150
23	33 50 61 68 74 81
200
24	44 67 81 90 99 108
250
25	55 83 101 113 124 135
300
26	66 100 121 135 149 162
350
27	77 117 141 158 174 189
400
28	87 133 161 180 198 215
450
29	98 149 180 201 221 241
500
30	108 165 199 223 245 266
550
31	119 181 219 244 269 292
600
32	129 197 238 266 292 318
650
33	140 213 257 287 316 343
700
34	150 228 276 308 339 369
750
35	160 244 295 330 363 395
800
36	171 260 315 351 387 420
850
37	181 276 334 373 410 446
HB25-1159-9- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
9001	192 292 353 394 434 471
950
2	202 308 372 416 457 497
1000
3	213 324 391 437 481 523
1050
4	223 340 411 459 505 548
1100
5	234 356 430 480 528 574
1150
6	244 371 449 502 552 600
1200
7	253 386 466 521 573 623
1250
8	263 400 483 540 594 645
1300
9	272 414 500 559 615 668
1350
10	281 428 517 578 636 691
1400
11	290 442 534 597 657 714
1450
12	300 456 551 616 678 736
1500
13	309 470 568 635 698 759
1550
14	318 484 585 654 719 782
1600
15	327 498 602 673 740 805
1650
16	337 512 620 692 761 827
1700
17	346 527 637 711 782 850
1750
18	355 541 654 730 803 873
1800
19	364 555 671 749 824 896
1850
20	374 569 688 768 845 918
1900
21	383 583 705 787 866 941
1950
22	392 597 722 806 887 964
2000
23	401 611 739 825 908 987
2050
24	411 625 756 844 929 1009
2100
25	420 639 772 863 949 1032
2150
26	429 653 789 881 970 1054
2200
27	438 666 806 900 990 1076
2250
28	447 680 822 918 1010 1098
2300
29	456 694 839 937 1031 1120
2350
30	465 708 855 956 1051 1143
2400
31	474 721 872 974 1071 1165
2450
32	483 735 889 993 1092 1187
2500
33	492 749 905 1011 1112 1209
2550
34	501 763 922 1030 1133 1231
2600
35	510 776 938 1048 1153 1253
2650
36	519 790 955 1067 1173 1275
2700
37	528 804 972 1085 1194 1298
2750
38	537 817 988 1104 1214 1320
2800
39	546 831 1005 1122 1235 1342
2850
40	555 845 1021 1141 1255 1364
2900
41	564 859 1038 1159 1275 1386
2950
42	573 872 1055 1178 1296 1408
3000
43	582 886 1071 1196 1316 1431
3050
44	591 900 1088 1215 1336 1453
3100
45	600 913 1104 1234 1357 1475
3150
46	609 927 1121 1252 1377 1497
3200
47	618 941 1137 1271 1398 1519
3250
48	627 955 1154 1289 1418 1541
HB25-1159-10- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
33001	636 968 1171 1308 1438 1564
3350
2	645 982 1187 1326 1459 1586
3400
3	654 996 1204 1345 1479 1608
3450
4	663 1010 1220 1363 1500 1630
3500
5	672 1023 1237 1382 1520 1652
3550
6	681 1037 1254 1400 1540 1674
3600
7	690 1051 1270 1419 1561 1696
3650
8	699 1064 1287 1437 1581 1719
3700
9	708 1078 1303 1456 1601 1741
3750
10	717 1092 1320 1474 1622 1763
3800
11	726 1106 1337 1493 1642 1785
3850
12	735 1119 1353 1511 1663 1807
3900
13	744 1133 1370 1530 1683 1829
3950
14	753 1147 1386 1549 1703 1852
4000
15	762 1161 1403 1567 1724 1874
4050
16	771 1173 1417 1583 1742 1893
4100
17	780 1185 1431 1598 1758 1911
4150
18	789 1197 1445 1614 1775 1930
4200
19	798 1209 1458 1629 1792 1948
4250
20	807 1221 1472 1644 1809 1966
4300
21	816 1232 1486 1659 1825 1984
4350
22	825 1244 1499 1675 1842 2002
4400
23	834 1256 1513 1690 1859 2020
4450
24	843 1268 1526 1705 1875 2039
4500
25	852 1280 1540 1720 1892 2057
4550
26	861 1292 1554 1735 1909 2075
4600
27	870 1304 1567 1751 1926 2093
4650
28	879 1316 1581 1766 1942 2111
4700
29	888 1328 1596 1783 1961 2131
4750
30	896 1342 1612 1800 1980 2152
4800
31	904 1355 1627 1818 1999 2173
4850
32	912 1368 1643 1835 2019 2194
4900
33	920 1381 1658 1852 2037 2214
4950
34	927 1393 1672 1867 2054 2233
5000
35	934 1404 1685 1882 2071 2251
5050
36	941 1416 1699 1898 2087 2269
5100
37	948 1427 1713 1913 2104 2287
5150
38	955 1439 1726 1928 2121 2306
5200
39	962 1450 1740 1943 2138 2324
5250
40	969 1462 1754 1959 2155 2342
5300
41	977 1473 1767 1974 2171 2360
5350
42	984 1485 1781 1989 2188 2379
5400
43	990 1496 1794 2004 2204 2396
5450
44	996 1504 1804 2015 2216 2409
5500
45	1002 1513 1814 2026 2229 2423
5550
46	1008 1522 1824 2038 2241 2436
5600
47	1013 1530 1834 2049 2254 2450
5650
48	1019 1539 1845 2060 2266 2464
HB25-1159-11- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
57001	1025 1547 1855 2072 2279 2477
5750
2	1031 1556 1865 2083 2292 2491
5800
3	1036 1565 1875 2095 2304 2504
5850
4	1042 1573 1885 2106 2317 2518
5900
5	1048 1582 1896 2117 2329 2532
5950
6	1054 1590 1906 2129 2342 2545
6000
7	1060 1599 1916 2140 2354 2559
6050
8	1065 1608 1926 2151 2367 2573
6100
9	1071 1616 1936 2163 2379 2586
6150
10	1076 1624 1946 2173 2391 2598
6200
11	1080 1629 1951 2180 2398 2606
6250
12	1083 1634 1957 2186 2405 2614
6300
13	1087 1639 1963 2193 2412 2622
6350
14	1091 1644 1969 2199 2419 2629
6400
15	1094 1650 1974 2205 2426 2637
6450
16	1098 1655 1980 2212 2433 2645
6500
17	1101 1660 1986 2218 2440 2652
6550
18	1105 1665 1992 2225 2447 2660
6600
19	1108 1670 1998 2231 2454 2668
6650
20	1112 1675 2003 2238 2461 2676
6700
21	1115 1680 2009 2244 2469 2683
6750
22	1119 1685 2015 2251 2476 2691
6800
23	1122 1690 2021 2257 2483 2699
6850
24	1126 1695 2026 2264 2490 2707
6900
25	1129 1700 2032 2269 2496 2714
6950
26	1133 1704 2035 2273 2500 2718
7000
27	1136 1708 2038 2276 2504 2722
7050
28	1139 1711 2041 2279 2507 2726
7100
29	1142 1715 2044 2283 2511 2730
7150
30	1145 1719 2047 2286 2515 2734
7200
31	1149 1722 2050 2290 2518 2738
7250
32	1152 1726 2053 2293 2522 2742
7300
33	1155 1730 2056 2296 2526 2746
7350
34	1158 1733 2059 2300 2530 2750
7400
35	1161 1737 2062 2303 2533 2754
7450
36	1165 1741 2065 2306 2537 2758
7500
37	1168 1744 2068 2310 2541 2762
7550
38	1171 1748 2071 2313 2544 2766
7600
39	1174 1752 2074 2316 2548 2770
7650
40	1178 1756 2078 2321 2553 2775
7700
41	1182 1763 2088 2332 2565 2788
7750
42	1187 1771 2098 2343 2577 2801
7800
43	1191 1778 2107 2354 2589 2815
7850
44	1195 1786 2117 2365 2602 2828
7900
45	1200 1793 2127 2376 2614 2841
7950
46	1204 1801 2137 2387 2626 2855
8000
47	1209 1808 2147 2398 2638 2868
8050
48	1213 1816 2157 2410 2651 2881
HB25-1159-12- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
81001	1218 1823 2167 2421 2663 2894
8150
2	1222 1831 2177 2432 2675 2908
8200
3	1227 1838 2187 2443 2687 2921
8250
4	1231 1846 2197 2454 2699 2934
8300
5	1236 1853 2207 2465 2712 2948
8350
6	1240 1861 2217 2476 2724 2961
8400
7	1244 1868 2226 2487 2735 2973
8450
8	1247 1871 2229 2489 2738 2977
8500
9	1250 1874 2231 2492 2741 2980
8550
10	1253 1877 2234 2495 2745 2983
8600
11	1255 1881 2236 2498 2748 2987
8650
12	1258 1884 2239 2501 2751 2990
8700
13	1261 1887 2241 2504 2754 2993
8750
14	1263 1890 2244 2506 2757 2997
8800
15	1266 1893 2246 2509 2760 3000
8850
16	1269 1896 2249 2512 2763 3004
8900
17	1272 1899 2251 2515 2766 3007
8950
18	1274 1902 2254 2518 2769 3010
9000
19	1277 1905 2256 2520 2772 3014
9050
20	1280 1909 2259 2523 2776 3017
9100
21	1282 1912 2261 2526 2779 3020
9150
22	1285 1915 2264 2529 2782 3024
9200
23	1289 1920 2269 2534 2788 3030
9250
24	1292 1924 2274 2540 2794 3037
9300
25	1296 1929 2279 2545 2800 3043
9350
26	1300 1934 2284 2551 2806 3050
9400
27	1303 1939 2288 2556 2812 3056
9450
28	1307 1944 2293 2562 2818 3063
9500
29	1311 1948 2298 2567 2824 3069
9550
30	1314 1953 2303 2572 2830 3076
9600
31	1318 1958 2308 2578 2836 3082
9650
32	1322 1963 2313 2583 2842 3089
9700
33	1325 1968 2318 2589 2848 3095
9750
34	1329 1972 2322 2594 2854 3102
9800
35	1333 1977 2327 2600 2860 3108
9850
36	1336 1982 2332 2605 2866 3115
9900
37	1340 1987 2337 2611 2872 3121
9950
38	1345 1993 2344 2618 2880 3130
10000
39	1350 2001 2352 2628 2890 3142
10050
40	1355 2008 2361 2637 2901 3153
10100
41	1361 2016 2369 2646 2911 3164
10150
42	1366 2024 2378 2656 2922 3176
10200
43	1372 2031 2386 2665 2932 3187
10250
44	1377 2039 2395 2675 2942 3198
10300
45	1383 2047 2403 2684 2953 3210
10350
46	1388 2054 2412 2694 2963 3221
10400
47	1394 2062 2420 2703 2973 3232
10450
48	1399 2070 2429 2713 2984 3243
HB25-1159-13- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
105001	1404 2077 2437 2722 2994 3255
10550
2	1410 2085 2445 2732 3005 3266
10600
3	1415 2092 2454 2741 3015 3277
10650
4	1421 2100 2462 2750 3025 3289
10700
5	1426 2108 2471 2760 3036 3300
10750
6	1432 2115 2479 2769 3046 3311
10800
7	1437 2123 2488 2779 3057 3323
10850
8	1443 2131 2496 2788 3067 3334
10900
9	1448 2138 2505 2798 3077 3345
10950
10	1453 2146 2513 2807 3088 3357
11000
11	1459 2154 2522 2817 3098 3368
11050
12	1464 2161 2530 2826 3109 3379
11100
13	1469 2169 2539 2836 3119 3390
11150
14	1473 2175 2547 2845 3130 3402
11200
15	1477 2182 2556 2855 3140 3413
11250
16	1481 2188 2564 2864 3151 3425
11300
17	1485 2195 2573 2874 3161 3436
11350
18	1489 2201 2581 2883 3171 3447
11400
19	1493 2208 2590 2893 3182 3459
11450
20	1497 2214 2598 2902 3192 3470
11500
21	1501 2221 2607 2912 3203 3482
11550
22	1505 2228 2615 2921 3213 3493
11600
23	1509 2234 2624 2931 3224 3504
11650
24	1513 2241 2632 2940 3234 3516
11700
25	1517 2247 2641 2950 3245 3527
11750
26	1521 2254 2649 2959 3255 3538
11800
27	1525 2260 2658 2969 3266 3550
11850
28	1529 2267 2666 2978 3276 3561
11900
29	1533 2273 2675 2988 3287 3573
11950
30	1537 2280 2683 2997 3297 3584
12000
31	1541 2287 2692 3007 3308 3595
12050
32	1545 2293 2701 3016 3318 3607
12100
33	1549 2300 2709 3026 3329 3618
12150
34	1553 2306 2718 3036 3339 3630
12200
35	1557 2313 2726 3045 3350 3641
12250
36	1561 2319 2735 3055 3360 3652
12300
37	1564 2324 2739 3060 3366 3659
12350
38	1567 2328 2744 3065 3372 3665
12400
39	1570 2332 2749 3070 3377 3671
12450
40	1573 2337 2754 3076 3383 3678
12500
41	1576 2341 2758 3081 3389 3684
12550
42	1579 2345 2763 3086 3395 3690
12600
43	1583 2349 2768 3092 3401 3697
12650
44	1586 2354 2772 3097 3406 3703
12700
45	1589 2358 2777 3102 3412 3709
12750
46	1592 2362 2782 3107 3418 3715
12800
47	1595 2367 2787 3113 3424 3722
12850
48	1598 2371 2791 3118 3430 3728
HB25-1159-14- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
129001	1601 2375 2796 3123 3436 3734
12950
2	1604 2380 2801 3129 3441 3741
13000
3	1607 2384 2806 3134 3447 3747
13050
4	1610 2388 2810 3139 3453 3753
13100
5	1614 2393 2815 3144 3459 3760
13150
6	1617 2397 2820 3150 3465 3766
13200
7	1620 2401 2824 3155 3470 3772
13250
8	1623 2406 2829 3160 3476 3779
13300
9	1626 2410 2834 3166 3482 3785
13350
10	1629 2414 2839 3171 3488 3791
13400
11	1633 2419 2844 3177 3494 3798
13450
12	1637 2425 2850 3183 3502 3806
13500
13	1641 2430 2856 3190 3509 3814
13550
14	1646 2436 2862 3197 3516 3822
13600
15	1650 2442 2868 3203 3524 3830
13650
16	1654 2448 2874 3210 3531 3838
13700
17	1659 2454 2880 3217 3538 3846
13750
18	1663 2460 2886 3223 3546 3854
13800
19	1667 2465 2892 3230 3553 3862
13850
20	1672 2471 2898 3237 3560 3870
13900
21	1676 2477 2904 3243 3568 3878
13950
22	1681 2483 2910 3250 3575 3886
14000
23	1685 2489 2916 3257 3583 3894
14050
24	1689 2495 2922 3264 3590 3902
14100
25	1694 2500 2928 3270 3597 3910
14150
26	1698 2506 2934 3277 3605 3918
14200
27	1703 2512 2940 3284 3612 3926
14250
28	1707 2518 2946 3290 3619 3934
14300
29	1711 2524 2952 3297 3627 3942
14350
30	1716 2529 2958 3304 3634 3950
14400
31	1720 2535 2964 3310 3641 3958
14450
32	1724 2541 2970 3317 3649 3966
14500
33	1729 2547 2976 3324 3656 3974
14550
34	1733 2553 2982 3331 3664 3982
14600
35	1738 2559 2988 3337 3671 3990
14650
36	1742 2564 2994 3344 3678 3998
14700
37	1746 2570 3000 3351 3686 4006
14750
38	1751 2576 3006 3357 3693 4014
14800
39	1755 2582 3012 3364 3700 4022
14850
40	1759 2586 3016 3369 3706 4028
14900
41	1761 2590 3019 3373 3710 4033
14950
42	1764 2593 3023 3376 3714 4037
15000
43	1767 2597 3026 3380 3718 4042
15050
44	1770 2600 3029 3384 3722 4046
15100
45	1773 2604 3033 3388 3726 4051
15150
46	1775 2607 3036 3391 3731 4055
15200
47	1778 2611 3040 3395 3735 4060
15250
48	1781 2614 3043 3399 3739 4064
HB25-1159-15- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
153001	1784 2618 3046 3403 3743 4069
15350
2	1786 2621 3050 3406 3747 4073
15400
3	1789 2625 3053 3410 3751 4077
15450
4	1792 2628 3056 3414 3755 4082
15500
5	1795 2632 3060 3418 3759 4086
15550
6	1798 2635 3063 3421 3763 4091
15600
7	1800 2639 3066 3425 3768 4095
15650
8	1803 2642 3070 3429 3772 4100
15700
9	1806 2646 3073 3433 3776 4104
15750
10	1809 2649 3076 3436 3780 4109
15800
11	1812 2653 3080 3440 3784 4113
15850
12	1814 2656 3083 3444 3788 4118
15900
13	1817 2660 3086 3448 3792 4122
15950
14	1820 2663 3090 3451 3796 4127
16000
15	1823 2667 3093 3455 3801 4131
16050
16	1825 2670 3096 3459 3805 4136
16100
17	1828 2674 3100 3463 3809 4140
16150
18	1831 2677 3103 3466 3813 4145
16200
19	1834 2681 3107 3470 3817 4149
16250
20	1837 2686 3112 3476 3823 4156
16300
21	1843 2693 3121 3486 3834 4168
16350
22	1847 2701 3129 3495 3845 4179
16400
23	1852 2707 3137 3504 3855 4190
16450
24	1857 2714 3145 3513 3864 4201
16500
25	1861 2721 3153 3522 3874 4211
16550
26	1866 2728 3161 3531 3884 4222
16600
27	1870 2735 3169 3540 3894 4233
16650
28	1875 2741 3177 3549 3904 4243
16700
29	1879 2748 3185 3558 3913 4254
16750
30	1884 2755 3193 3566 3923 4264
16800
31	1888 2761 3201 3575 3933 4275
16850
32	1893 2768 3208 3584 3942 4285
16900
33	1897 2775 3216 3593 3952 4296
16950
34	1902 2781 3224 3601 3962 4306
17000
35	1906 2788 3232 3610 3971 4317
17050
36	1911 2795 3240 3619 3981 4327
17100
37	1915 2801 3248 3628 3990 4338
17150
38	1920 2808 3256 3636 4000 4348
17200
39	1924 2815 3263 3645 4010 4359
17250
40	1929 2821 3271 3654 4019 4369
17300
41	1933 2828 3279 3663 4029 4380
17350
42	1938 2835 3287 3672 4039 4390
17400
43	1942 2841 3295 3680 4048 4401
17450
44	1947 2848 3303 3689 4058 4411
17500
45	1951 2855 3311 3698 4068 4422
17550
46	1956 2861 3318 3707 4077 4432
17600
47	1960 2868 3326 3715 4087 4443
17650
48	1965 2875 3334 3724 4097 4453
HB25-1159-16- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
177001	1969 2881 3342 3733 4106 4464
17750
2	1974 2888 3350 3742 4116 4474
17800
3	1978 2895 3358 3751 4126 4484
17850
4	1983 2901 3366 3759 4135 4495
17900
5	1987 2908 3373 3768 4145 4505
17950
6	1992 2915 3381 3777 4155 4516
18000
7	1996 2921 3389 3786 4164 4526
18050
8	2001 2928 3397 3794 4174 4537
18100
9	2005 2935 3405 3803 4183 4547
18150
10	2010 2941 3413 3812 4193 4558
18200
11	2014 2948 3420 3821 4203 4568
18250
12	2019 2955 3428 3829 4212 4579
18300
13	2023 2961 3436 3838 4222 4589
18350
14	2028 2968 3444 3847 4232 4600
18400
15	2032 2975 3452 3856 4241 4610
18450
16	2037 2982 3460 3865 4251 4621
18500
17	2041 2988 3468 3873 4261 4631
18550
18	2046 2995 3475 3882 4270 4642
18600
19	2050 3002 3483 3891 4280 4652
18650
20	2055 3008 3491 3899 4289 4662
18700
21	2058 3013 3496 3905 4295 4669
18750
22	2062 3017 3501 3910 4301 4675
18800
23	2065 3022 3505 3916 4307 4682
18850
24	2069 3027 3510 3921 4313 4688
18900
25	2073 3032 3515 3926 4319 4695
18950
26	2076 3036 3520 3932 4325 4701
19000
27	2080 3041 3525 3937 4331 4708
19050
28	2083 3046 3530 3943 4337 4714
19100
29	2087 3051 3535 3948 4343 4721
19150
30	2091 3055 3539 3954 4349 4727
19200
31	2094 3060 3544 3959 4355 4734
19250
32	2098 3065 3549 3964 4361 4740
19300
33	2101 3070 3554 3970 4367 4747
19350
34	2105 3074 3559 3975 4373 4753
19400
35	2109 3079 3564 3981 4379 4760
19450
36	2112 3084 3569 3986 4385 4766
19500
37	2116 3089 3573 3992 4391 4773
19550
38	2119 3093 3578 3997 4397 4779
19600
39	2123 3098 3583 4002 4403 4786
19650
40	2126 3103 3588 4008 4409 4792
19700
41	2130 3108 3593 4013 4415 4799
19750
42	2134 3112 3598 4019 4421 4805
19800
43	2137 3117 3603 4024 4427 4812
19850
44	2141 3122 3608 4030 4433 4818
19900
45	2144 3127 3612 4035 4439 4825
19950
46	2148 3131 3617 4040 4445 4831
20000
47	2152 3136 3622 4046 4451 4838
20050
48	2155 3141 3627 4051 4456 4844
HB25-1159-17- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
201001	2159 3146 3632 4057 4462 4851
20150
2	2162 3150 3637 4062 4468 4857
20200
3	2166 3155 3642 4068 4474 4864
20250
4	2170 3160 3646 4073 4480 4870
20300
5	2173 3164 3651 4079 4486 4877
20350
6	2177 3169 3656 4084 4492 4883
20400
7	2180 3174 3661 4089 4498 4890
20450
8	2184 3179 3666 4095 4504 4896
20500
9	2187 3183 3670 4100 4510 4902
20550
10	2191 3188 3675 4105 4516 4908
20600
11	2194 3192 3680 4110 4521 4915
20650
12	2197 3197 3684 4115 4527 4921
20700
13	2201 3201 3689 4121 4533 4927
20750
14	2204 3206 3694 4126 4538 4933
20800
15	2208 3210 3698 4131 4544 4939
20850
16	2211 3215 3703 4136 4550 4945
20900
17	2215 3219 3707 4141 4555 4952
20950
18	2218 3224 3712 4146 4561 4958
21000
19	2221 3228 3717 4152 4567 4964
21050
20	2225 3233 3721 4157 4572 4970
21100
21	2228 3237 3726 4162 4578 4976
21150
22	2232 3242 3731 4167 4584 4982
21200
23	2235 3246 3735 4172 4589 4989
21250
24	2238 3251 3740 4177 4595 4995
21300
25	2242 3255 3744 4183 4601 5001
21350
26	2245 3260 3749 4188 4606 5007
21400
27	2249 3264 3754 4193 4612 5013
21450
28	2252 3269 3758 4198 4618 5020
21500
29	2255 3273 3763 4203 4623 5026
21550
30	2259 3278 3768 4208 4629 5032
21600
31	2262 3282 3772 4213 4635 5038
21650
32	2266 3287 3777 4219 4641 5044
21700
33	2269 3291 3781 4224 4646 5050
21750
34	2273 3296 3786 4229 4652 5057
21800
35	2276 3300 3791 4234 4658 5063
21850
36	2279 3305 3795 4239 4663 5069
21900
37	2283 3309 3800 4244 4669 5075
21950
38	2286 3314 3805 4250 4675 5081
22000
39	2289 3319 3811 4257 4683 5090
22050
40	2292 3324 3818 4265 4691 5099
22100
41	2295 3329 3825 4273 4700 5109
22150
42	2298 3334 3832 4280 4708 5118
22200
43	2301 3340 3839 4288 4717 5127
22250
44	2304 3345 3846 4296 4725 5137
22300
45	2307 3350 3853 4304 4734 5146
22350
46	2310 3355 3860 4311 4743 5155
22400
47	2313 3360 3867 4319 4751 5164
22450
48	2316 3365 3874 4327 4760 5174
HB25-1159-18- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
225001	2319 3371 3881 4335 4768 5183
22550
2	2322 3376 3888 4342 4777 5192
22600
3	2325 3381 3895 4350 4785 5201
22650
4	2328 3386 3901 4358 4794 5211
22700
5	2331 3391 3908 4366 4802 5220
22750
6	2334 3396 3915 4373 4811 5229
22800
7	2337 3401 3922 4381 4819 5239
22850
8	2340 3407 3929 4389 4828 5248
22900
9	2343 3412 3936 4397 4836 5257
22950
10	2346 3417 3943 4404 4845 5266
23000
11	2349 3422 3950 4412 4853 5276
23050
12	2352 3427 3957 4420 4862 5285
23100
13	2355 3432 3964 4428 4871 5294
23150
14	2358 3437 3971 4436 4879 5304
23200
15	2361 3443 3978 4443 4888 5313
23250
16	2364 3448 3985 4451 4896 5322
23300
17	2367 3453 3992 4459 4905 5331
23350
18	2370 3458 3999 4467 4913 5341
23400
19	2373 3463 4006 4474 4922 5350
23450
20	2376 3468 4013 4482 4930 5359
23500
21	2379 3474 4020 4490 4939 5369
23550
22	2382 3479 4027 4498 4947 5378
23600
23	2385 3484 4033 4505 4956 5387
23650
24	2388 3489 4040 4513 4964 5396
23700
25	2391 3494 4047 4521 4973 5406
23750
26	2394 3499 4054 4529 4982 5415
23800
27	2397 3504 4061 4536 4990 5424
23850
28	2400 3510 4068 4544 4999 5433
23900
29	2403 3515 4075 4552 5007 5443
23950
30	2406 3520 4082 4560 5016 5452
24000
31	2409 3525 4089 4567 5024 5461
24050
32	2412 3530 4096 4575 5033 5471
24100
33	2415 3535 4103 4583 5041 5480
24150
34	2418 3541 4110 4591 5050 5489
24200
35	2421 3546 4117 4599 5058 5498
24250
36	2424 3551 4124 4606 5067 5508
24300
37	2427 3556 4131 4614 5075 5517
24350
38	2430 3561 4138 4622 5084 5526
24400
39	2433 3566 4145 4630 5093 5536
24450
40	2436 3571 4152 4637 5101 5545
24500
41	2439 3577 4159 4645 5110 5554
24550
42	2442 3582 4165 4653 5118 5563
24600
43	2445 3587 4172 4661 5127 5573
24650
44	2448 3592 4179 4668 5135 5582
24700
45	2451 3597 4186 4676 5144 5591
24750
46	2454 3602 4193 4684 5152 5601
24800
47	2457 3608 4200 4692 5161 5610
24850
48	2460 3613 4207 4699 5169 5619
HB25-1159-19- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
249001	2463 3618 4214 4707 5178 5628
24950
2	2466 3623 4221 4715 5186 5638
25000
3	2469 3628 4228 4723 5195 5647
25050
4	2472 3633 4235 4730 5204 5656
25100
5	2475 3638 4242 4738 5212 5665
25150
6	2478 3644 4249 4746 5221 5675
25200
7	2481 3649 4256 4754 5229 5684
25250
8	2484 3654 4263 4762 5238 5693
25300
9	2487 3659 4270 4769 5246 5703
25350
10	2490 3664 4277 4777 5255 5712
25400
11	2493 3669 4284 4785 5263 5721
25450
12	2496 3675 4291 4793 5272 5730
25500
13	2499 3680 4297 4800 5280 5740
25550
14	2502 3685 4304 4808 5289 5749
25600
15	2505 3690 4311 4816 5297 5758
25650
16	2508 3695 4318 4824 5306 5768
25700
17	2511 3700 4325 4831 5314 5777
25750
18	2514 3705 4332 4839 5323 5786
25800
19	2517 3711 4339 4847 5332 5795
25850
20	2520 3716 4346 4855 5340 5805
25900
21	2523 3721 4353 4862 5349 5814
25950
22	2526 3726 4360 4870 5357 5823
26000
23	2529 3731 4367 4878 5366 5833
26050
24	2532 3736 4374 4886 5374 5842
26100
25	2535 3742 4381 4893 5383 5851
26150
26	2538 3747 4388 4901 5391 5860
26200
27	2541 3752 4395 4909 5400 5870
26250
28	2544 3757 4402 4917 5408 5879
26300
29	2547 3762 4409 4924 5417 5888
26350
30	2550 3767 4416 4932 5425 5897
26400
31	2553 3772 4423 4940 5434 5907
26450
32	2556 3778 4430 4948 5443 5916
26500
33	2559 3783 4436 4956 5451 5925
26550
34	2562 3788 4443 4963 5460 5935
26600
35	2565 3793 4450 4971 5468 5944
26650
36	2568 3798 4457 4979 5477 5953
26700
37	2571 3803 4464 4987 5485 5962
26750
38	2574 3808 4471 4994 5494 5972
26800
39	2577 3814 4478 5002 5502 5981
26850
40	2580 3819 4485 5010 5511 5990
26900
41	2583 3824 4492 5018 5519 6000
26950
42	2586 3829 4499 5025 5528 6009
27000
43	2589 3834 4506 5033 5536 6018
27050
44	2592 3839 4513 5041 5545 6027
27100
45	2595 3844 4518 5047 5552 6035
27150
46	2598 3849 4524 5053 5558 6042
27200
47	2601 3853 4529 5058 5564 6048
27250
48	2605 3857 4534 5064 5570 6055
HB25-1159-20- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
273001	2608 3862 4539 5070 5577 6062
27350
2	2611 3866 4544 5075 5583 6068
27400
3	2614 3871 4549 5081 5589 6075
27450
4	2617 3875 4554 5087 5595 6082
27500
5	2620 3880 4559 5092 5601 6089
27550
6	2623 3884 4564 5098 5608 6095
27600
7	2626 3889 4569 5103 5614 6102
27650
8	2629 3893 4574 5109 5620 6109
27700
9	2633 3897 4579 5115 5626 6116
27750
10	2636 3902 4584 5120 5632 6122
27800
11	2639 3906 4589 5126 5638 6129
27850
12	2642 3911 4594 5131 5645 6136
27900
13	2645 3915 4599 5137 5651 6142
27950
14	2648 3920 4604 5143 5657 6149
28000
15	2651 3924 4609 5148 5663 6156
28050
16	2654 3929 4614 5154 5669 6163
28100
17	2657 3933 4619 5160 5676 6169
28150
18	2661 3938 4624 5165 5682 6176
28200
19	2664 3942 4629 5171 5688 6183
28250
20	2667 3946 4634 5176 5694 6190
28300
21	2670 3951 4639 5182 5700 6196
28350
22	2673 3955 4644 5188 5706 6203
28400
23	2676 3960 4649 5193 5713 6210
28450
24	2679 3964 4654 5199 5719 6216
28500
25	2682 3969 4659 5205 5725 6223
28550
26	2685 3973 4664 5210 5731 6230
28600
27	2689 3978 4669 5216 5737 6237
28650
28	2692 3982 4675 5221 5744 6243
28700
29	2695 3986 4680 5227 5750 6250
28750
30	2698 3991 4685 5233 5756 6257
28800
31	2701 3995 4690 5238 5762 6263
28850
32	2704 4000 4695 5244 5768 6270
28900
33	2707 4004 4700 5250 5775 6277
28950
34	2710 4009 4705 5255 5781 6284
29000
35	2713 4013 4710 5261 5787 6290
29050
36	2717 4018 4715 5266 5793 6297
29100
37	2720 4022 4720 5272 5799 6304
29150
38	2723 4027 4725 5278 5805 6311
29200
39	2726 4031 4730 5283 5812 6317
29250
40	2729 4035 4735 5289 5818 6324
29300
41	2732 4040 4740 5295 5824 6331
29350
42	2735 4044 4745 5300 5830 6337
29400
43	2738 4049 4750 5306 5836 6344
29450
44	2741 4053 4755 5311 5843 6351
29500
45	2745 4058 4760 5317 5849 6358
29550
46	2748 4062 4765 5323 5855 6364
29600
47	2751 4067 4770 5328 5861 6371
29650
48	2754 4071 4775 5334 5867 6378
HB25-1159-21- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
297001	2757 4075 4780 5340 5873 6384
29750
2	2760 4080 4785 5345 5880 6391
29800
3	2763 4084 4790 5351 5886 6398
29850
4	2766 4089 4795 5356 5892 6405
29900
5	2769 4093 4800 5362 5898 6411
29950
6	2773 4098 4805 5368 5904 6418
30000
7	2776 4102 4810 5373 5911 6425
30050
8	2779 4107 4815 5379 5917 6432
30100
9	2782 4111 4821 5385 5923 6438
30150
10	2785 4116 4826 5390 5929 6445
30200
11	2788 4120 4831 5396 5935 6452
30250
12	2791 4124 4836 5401 5942 6458
30300
13	2794 4129 4841 5407 5948 6465
30350
14	2798 4133 4846 5413 5954 6472
30400
15	2801 4138 4851 5418 5960 6479
30450
16	2804 4142 4856 5424 5966 6485
30500
17	2807 4147 4861 5429 5972 6492
30550
18	2810 4151 4866 5435 5979 6499
30600
19	2813 4156 4871 5441 5985 6505
30650
20	2816 4160 4876 5446 5991 6512
30700
21	2819 4164 4881 5452 5997 6519
30750
22	2822 4169 4886 5458 6003 6526
30800
23	2826 4173 4891 5463 6010 6532
30850
24	2829 4178 4896 5469 6016 6539
30900
25	2832 4182 4901 5474 6022 6546
30950
26	2835 4187 4906 5480 6028 6553
31000
27	2838 4191 4911 5486 6034 6559
31050
28	2841 4196 4916 5491 6040 6566
31100
29	2844 4200 4921 5497 6047 6573
31150
30	2847 4205 4926 5503 6053 6579
31200
31	2850 4209 4931 5508 6059 6586
31250
32	2854 4213 4936 5514 6065 6593
31300
33	2857 4218 4941 5519 6071 6600
31350
34	2860 4222 4946 5525 6078 6606
31400
35	2863 4227 4951 5531 6084 6613
31450
36	2866 4231 4956 5536 6090 6620
31500
37	2869 4236 4961 5542 6096 6627
31550
38	2872 4240 4966 5548 6102 6633
31600
39	2875 4245 4972 5553 6109 6640
31650
40	2878 4249 4977 5559 6115 6647
31700
41	2882 4253 4982 5564 6121 6653
31750
42	2885 4258 4987 5570 6127 6660
31800
43	2888 4262 4992 5576 6133 6667
31850
44	2891 4267 4997 5581 6139 6674
31900
45	2894 4271 5002 5587 6146 6680
31950
46	2897 4276 5007 5593 6152 6687
32000
47	2900 4280 5012 5598 6158 6694
32050
48	2903 4285 5017 5604 6164 6700
HB25-1159-22- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
321001	2906 4289 5022 5609 6170 6707
32150
2	2910 4294 5027 5615 6177 6714
32200
3	2913 4298 5032 5621 6183 6721
32250
4	2916 4302 5037 5626 6189 6727
32300
5	2919 4307 5042 5632 6195 6734
32350
6	2922 4311 5047 5638 6201 6741
32400
7	2925 4316 5052 5643 6207 6748
32450
8	2928 4320 5057 5649 6214 6754
32500
9	2931 4325 5062 5654 6220 6761
32550
10	2934 4329 5067 5660 6226 6768
32600
11	2938 4334 5072 5666 6232 6774
32650
12	2941 4338 5077 5671 6238 6781
32700
13	2944 4342 5082 5677 6245 6788
32750
14	2947 4347 5087 5683 6251 6795
32800
15	2950 4351 5092 5688 6257 6801
32850
16	2953 4356 5097 5694 6263 6808
32900
17	2956 4360 5102 5699 6269 6815
32950
18	2959 4365 5107 5705 6276 6821
33000
19	2962 4369 5112 5711 6282 6828
33050
20	2966 4374 5117 5716 6288 6835
33100
21	2969 4378 5123 5722 6294 6842
33150
22	2972 4383 5128 5727 6300 6848
33200
23	2975 4387 5133 5733 6306 6855
33250
24	2978 4391 5138 5739 6313 6862
33300
25	2981 4396 5143 5744 6319 6869
33350
26	2984 4400 5148 5750 6325 6875
33400
27	2987 4405 5153 5756 6331 6882
33450
28	2990 4409 5158 5761 6337 6889
33500
29	2994 4414 5163 5767 6344 6895
33550
30	2997 4418 5168 5772 6350 6902
33600
31	3000 4423 5173 5778 6356 6909
33650
32	3003 4427 5178 5784 6362 6916
33700
33	3006 4431 5183 5789 6368 6922
33750
34	3009 4436 5188 5795 6374 6929
33800
35	3012 4440 5193 5801 6381 6936
33850
36	3015 4445 5198 5806 6387 6942
33900
37	3019 4449 5203 5812 6393 6949
33950
38	3022 4454 5208 5817 6399 6956
34000
39	3025 4458 5213 5823 6405 6963
34050
40	3028 4463 5218 5829 6412 6969
34100
41	3031 4467 5223 5834 6418 6976
34150
42	3034 4472 5228 5840 6424 6983
34200
43	3037 4476 5233 5846 6430 6990
34250
44	3040 4480 5238 5851 6436 6996
34300
45	3043 4485 5243 5857 6442 7003
34350
46	3047 4489 5248 5862 6449 7010
34400
47	3050 4494 5253 5868 6455 7016
34450
48	3053 4498 5258 5874 6461 7023
HB25-1159-23- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
345001	3056 4503 5263 5879 6467 7030
34550
2	3059 4507 5269 5885 6473 7037
34600
3	3062 4512 5274 5891 6480 7043
34650
4	3065 4516 5279 5896 6486 7050
34700
5	3068 4521 5284 5902 6492 7057
34750
6	3071 4525 5289 5907 6498 7063
34800
7	3075 4529 5294 5913 6504 7070
34850
8	3078 4534 5299 5919 6511 7077
34900
9	3081 4538 5304 5924 6517 7084
34950
10	3084 4543 5309 5930 6523 7090
35000
11	3087 4547 5314 5936 6529 7097
35050
12	3090 4552 5319 5941 6535 7104
35100
13	3093 4556 5324 5947 6541 7111
35150
14	3096 4561 5329 5952 6548 7117
35200
15	3099 4565 5334 5958 6554 7124
35250
16	3103 4569 5339 5964 6560 7131
35300
17	3106 4574 5344 5969 6566 7137
35350
18	3109 4578 5349 5975 6572 7144
35400
19	3112 4583 5354 5981 6579 7151
35450
20	3115 4587 5359 5986 6585 7158
35500
21	3118 4592 5364 5992 6591 7164
35550
22	3121 4596 5369 5997 6597 7171
35600
23	3124 4601 5374 6003 6603 7178
35650
24	3127 4605 5379 6009 6609 7185
35700
25	3131 4610 5384 6014 6616 7191
35750
26	3134 4614 5389 6020 6622 7198
35800
27	3137 4618 5394 6025 6628 7205
35850
28	3140 4623 5399 6031 6634 7211
35900
29	3143 4627 5404 6037 6640 7218
35950
30	3146 4632 5409 6042 6647 7225
36000
31	3149 4636 5414 6048 6653 7232
36050
32	3152 4641 5420 6054 6659 7238
36100
33	3155 4645 5425 6059 6665 7245
36150
34	3159 4650 5430 6065 6671 7252
36200
35	3162 4654 5435 6070 6678 7258
36250
36	3165 4658 5440 6076 6684 7265
36300
37	3168 4663 5445 6082 6690 7272
36350
38	3171 4667 5450 6087 6696 7279
36400
39	3174 4672 5455 6093 6702 7285
36450
40	3177 4676 5460 6099 6708 7292
36500
41	3180 4681 5465 6104 6715 7299
36550
42	3183 4685 5470 6110 6721 7306
36600
43	3187 4690 5475 6115 6727 7312
36650
44	3190 4694 5480 6121 6733 7319
36700
45	3193 4699 5485 6127 6739 7326
36750
46	3196 4703 5490 6132 6746 7332
36800
47	3199 4707 5495 6138 6752 7339
36850
48	3202 4712 5500 6144 6758 7346
HB25-1159-24- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
369001	3205 4716 5505 6149 6764 7353
36950
2	3208 4721 5510 6155 6770 7359
37000
3	3211 4725 5515 6160 6776 7366
37050
4	3215 4730 5520 6166 6783 7373
37100
5	3218 4734 5525 6172 6789 7379
37150
6	3221 4739 5530 6177 6795 7386
37200
7	3224 4743 5535 6183 6801 7393
37250
8	3227 4747 5540 6189 6807 7400
37300
9	3230 4752 5545 6194 6814 7406
37350
10	3233 4756 5550 6200 6820 7413
37400
11	3236 4761 5555 6205 6826 7420
37450
12	3240 4765 5560 6211 6832 7427
37500
13	3243 4770 5565 6217 6838 7433
37550
14	3246 4774 5571 6222 6845 7440
37600
15	3249 4779 5576 6228 6851 7447
37650
16	3252 4783 5581 6234 6857 7453
37700
17	3255 4788 5586 6239 6863 7460
37750
18	3258 4792 5591 6245 6869 7467
37800
19	3261 4796 5596 6250 6875 7474
37850
20	3264 4801 5601 6256 6882 7480
37900
21	3268 4805 5606 6262 6888 7487
37950
22	3271 4810 5611 6267 6894 7494
38000
23	3274 4814 5616 6273 6900 7500
38050
24	3277 4819 5621 6279 6906 7507
38100
25	3280 4823 5626 6284 6913 7514
38150
26	3283 4828 5631 6290 6919 7521
38200
27	3286 4832 5636 6295 6925 7527
38250
28	3289 4836 5641 6301 6931 7534
38300
29	3292 4841 5646 6307 6937 7541
38350
30	3296 4845 5651 6312 6943 7548
38400
31	3299 4850 5656 6318 6950 7554
38450
32	3302 4854 5661 6323 6956 7561
38500
33	3305 4859 5666 6329 6962 7568
38550
34	3308 4863 5671 6335 6968 7574
38600
35	3311 4868 5676 6340 6974 7581
38650
36	3314 4872 5681 6346 6981 7588
38700
37	3317 4877 5686 6352 6987 7595
38750
38	3320 4881 5691 6357 6993 7601
38800
39	3324 4885 5696 6363 6999 7608
38850
40	3327 4890 5701 6368 7005 7615
38900
41	3330 4894 5706 6374 7012 7622
38950
42	3333 4899 5711 6380 7018 7628
39000
43	3336 4903 5717 6385 7024 7635
39050
44	3339 4908 5722 6391 7030 7642
39100
45	3342 4912 5727 6397 7036 7648
39150
46	3345 4917 5732 6402 7042 7655
39200
47	3348 4921 5737 6408 7049 7662
39250
48	3352 4925 5742 6413 7055 7669
HB25-1159-25- COMBINED
ADJUSTED
GROSS
INCOME
ONE
CHILD
TWO
CHILDREN
THREE
CHILDREN
FOUR
CHILDREN
FIVE
CHILDREN
SIX OR
MORE
CHILDREN
393001	3355 4930 5747 6419 7061 7675
39350
2	3358 4934 5752 6425 7067 7682
39400
3	3361 4939 5757 6430 7073 7689
39450
4	3364 4943 5762 6436 7080 7695
39500
5	3367 4948 5767 6442 7086 7702
39550
6	3370 4952 5772 6447 7092 7709
39600
7	3373 4957 5777 6453 7098 7716
39650
8	3376 4961 5782 6458 7104 7722
39700
9	3380 4966 5787 6464 7110 7729
39750
10	3383 4970 5792 6470 7117 7736
39800
11	3386 4974 5797 6475 7123 7743
39850
12	3389 4979 5802 6481 7129 7749
39900
13	3392 4983 5807 6487 7135 7756
39950
14	3395 4988 5812 6492 7141 7763
40000
15	3398 4992 5817 6498 7148 7769
(8)  Computation of basic child support - shared overnight16
parenting time - split physical care - stipulations - deviations - basis17
for periodic updates. (a)  Except in cases of shared physical care or split
18
physical care as defined in paragraphs (h) and (i) of subsection (3) of this19
section, A total child support obligation is determined by adding each20
parent's respective basic child support obligation, as determined through21
the 
CHILD SUPPORT guidelines and schedule of basic child support22
obligations specified in subsection (7) of this section, 
EDUCATION AND23
work-related net child care costs, extraordinary medical expenses, and24
extraordinary adjustments to the schedule of basic child support25
obligations, 
AS DESCRIBED IN SUBSECTIONS (9), (10), (11)(a), (11)(b), AND26
(11)(c)(II) 
OF THIS SECTION. The parent receiving a child support payment27
shall be
 IS presumed to spend his or her THE total child support obligation28
directly on the children. The parent paying child support to the other29
parent shall owe his or her OWES THE total child support obligation as30
child support to the other parent minus any ordered payments included in31
the calculations made directly on behalf of the children for 
EDUCATION32
HB25-1159
-26- AND work-related net child care costs, extraordinary medical expenses, or1
extraordinary adjustments to the schedule of basic child support2
obligations, 
AS DESCRIBED IN SUBSECTIONS (9), (10), (11)(a), (11)(b), AND3
(11)(c)(II) 
OF THIS SECTION.4
(b)  Because shared physical care
 SHARED OVERNIGHT PARENTING5
TIME presumes that certain basic expenses for the children will be PAID6
DIRECTLY BY THE OVERNIGHT PARENT ; THEREFORE, EXPENSES MAY BE7
duplicated 
AND an adjustment for shared physical care is made by
8
multiplying the basic child support obligation by one and fifty hundredths9
(1.50). In cases of shared physical care, each parent's adjusted basic child10
support obligation obtained by application of paragraph (b) of subsection11
(7) of this section shall first be divided between the parents in proportion12
to their respective adjusted gross incomes. Each parent's share of the13
adjusted basic child support obligation shall then be multiplied by the14
percentage of time the children spend with the other parent to determine15
the theoretical basic child support obligation owed to the other parent16
PARENTING TIME IS NECESSARY. THE SHARED PARENTING TIME17
ADJUSTMENT IS CALCULATED BY IDENTIFYING THE PARENTING TIME18
CREDIT PERCENTAGE LISTED IN THE PARENTING TIME TABLE IN19
SUBSECTION (8)(h) OF THIS SECTION BASED UPON THE NUMBER OF20
OVERNIGHTS FOR EACH PARENT . THE PARENTING TIME CREDIT IS THE21
TOTAL BASIC CHILD SUPPORT OBLIGATION MULTIPLIED BY THAT PARENT 'S22
PARENTING TIME CREDIT PERCENTAGE . THE SHARED PARENTING23
ADJUSTMENT IS DEDUCTED FROM EACH PARENT 'S SHARE OF THE BASIC24
CHILD SUPPORT OBLIGATION, WHICH IS IN ADDITION to these amounts shall25
be added each parent's proportionate share of EDUCATION AND26
work-related net child care costs, extraordinary medical expenses, and27
HB25-1159
-27- extraordinary adjustments to the schedule of basic child support1
obligations, 
AS DESCRIBED IN SUBSECTIONS (9), (10), (11)(a), (11)(b), AND2
(11)(c)(II) 
OF THIS SECTION. The parent owing the greater amount of child3
support shall owe
 OWES the difference between the two amounts as a4
child support order minus any ordered direct payments made on behalf of5
the children for 
EDUCATION AND work-related net child care costs,6
extraordinary medical expenses, or extraordinary adjustments to the7
schedule of basic child support obligations. In no case, however, shall
8
OBLIGATIONS, AS DESCRIBED IN SUBSECTIONS (9), (10), (11)(a), (11)(b),9
AND (11)(c)(II) OF THIS SECTION. The amount of child support ordered to10
be paid 
MUST NOT exceed the amount of child support that would
11
otherwise be ordered to be paid if the parents did not share physical12
custody OWED BY THAT SAME PARENT IF THE PARENT HAD NO13
OVERNIGHTS. FOR PURPOSES OF CALCULATING OVERNIGHTS WHEN TWO OR14
MORE CHILDREN ARE INCLUDED IN THE CHILD SUPPORT WORKSHEET15
CALCULATION AND THE PARTIES HAVE A DIFFERENT NUMBER OF16
OVERNIGHTS WITH EACH OF THE TWO OR MORE CHILDREN , THE NUMBER OF17
OVERNIGHTS IS DETERMINED BY ADDING THE NUMBER OF OVERNIGHTS FOR18
EACH CHILD AND DIVIDING THE RESULTING NUMBER BY THE NUMBER OF19
CHILDREN INCLUDED IN THE CHILD SUPPORT WORKSHEET CALCULATION .20
(c) (I) In cases of split physical care, THE NUMBER OF OVERNIGHTS21
USED TO CALCULATE a child support obligation shall MUST be computed22
separately for each parent based upon the number of children living with23
the other parent in accordance with subsections (7), (9), (10), and (11) of24
this section. The amount so determined shall be a theoretical support25
obligation due each parent for support of the child or children for whom26
he or she has primary physical custody. The obligations so determined27
HB25-1159
-28- shall then be offset, with the parent owing the larger amount owing the1
difference between the two amounts as a child support order IN THE SAME2
MANNER AS SHARED OVERNIGHT PARENTING TIME : BY ADDING THE3
NUMBER OF OVERNIGHTS FOR EACH CHILD AND DIVIDING THE RESULTING4
NUMBER BY THE NUMBER OF CHILDREN INCLUDED IN THE CHILD SUPPORT5
WORKSHEET CALCULATION .6
(II)  If the parents also share physical care as outlined in paragraph7
(b) of this subsection (8), an additional adjustment for shared physical8
care shall be made as provided in paragraph (b) of this subsection (8).9
(g)  For purposes of calculating child support, when two or more10
children are included in the child support worksheet calculation and the11
parties have a different number of overnights with two or more of the12
children, the number of overnights used to determine child support is13
determined by adding together the number of overnights for each child14
and then dividing that number by the number of children included in the15
child support worksheet calculation.16
(h)  P
ARENTING TIME TABLE:17
OVERNIGHTS18	CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT %
019	0.00% 73 8.87% 146 32.32% 218 67.23% 291 90.93%
1
20	0.07% 74 9.07% 147 32.77% 219 67.68% 292 91.13%
2
21	0.14% 75 9.27% 148 33.22% 220 68.12% 293 91.33%
3
22	0.21% 76 9.48% 149 33.68% 221 68.56% 294 91.53%
4
23	0.28% 77 9.68% 150 34.13% 222 69.00% 295 91.72%
5
24	0.35% 78 9.90% 151 34.59% 223 69.44% 296 91.91%
6
25	0.42% 79 10.11% 152 35.05% 224 69.87% 297 92.09%
7
26	0.49% 80 10.33% 153 35.52% 225 70.30% 298 92.28%
8
27	0.57% 81 10.55% 154 35.99% 226 70.73% 299 92.46%
9
28	0.65% 82 10.77% 155 36.45% 227 71.15% 300 92.64%
10
29	0.72% 83 11.00% 156 36.93% 228 71.57% 301 92.81%
11
30	0.80% 84 11.23% 157 37.40% 229 71.99% 302 92.99%
12
31	0.88% 85 11.47% 158 37.88% 230 72.40% 303 93.16%
13
32	0.96% 86 11.70% 159 38.35% 231 72.81% 304 93.33%
14
33	1.04% 87 11.94% 160 38.83% 232 73.22% 305 93.49%
15
34	1.13% 88 12.19% 161 39.32% 233 73.62% 306 93.66%
16
35	1.21% 89 12.43% 162 39.80% 234 74.02% 307 93.82%
17
36	1.29% 90 12.68% 163 40.29% 235 74.42% 308 93.98%
18
37	1.38% 91 12.94% 164 40.77% 236 74.81% 309 94.13%
HB25-1159-29- OVERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT %
191	1.47% 92 13.19% 165 41.26% 237 75.20% 310 94.29%
20
2	1.56% 93 13.45% 166 41.75% 238 75.59% 311 94.44%
21
3	1.65% 94 13.72% 167 42.25% 239 75.97% 312 94.59%
22
4	1.74% 95 13.98% 168 42.74% 240 76.35% 313 94.73%
23
5	1.84% 96 14.25% 169 43.23% 241 76.73% 314 94.88%
24
6	1.93% 97 14.53% 170 43.73% 242 77.10% 315 95.02%
25
7	2.03% 98 14.80% 171 44.23% 243 77.46% 316 95.16%
26
8	2.12% 99 15.08% 172 44.73% 244 77.83% 317 95.30%
27
9	2.22% 100 15.37% 173 45.23% 245 78.19% 318 95.44%
28
10	2.32% 101 15.66% 174 45.73% 246 78.55% 319 95.57%
29
11	2.43% 102 15.95% 175 46.23% 247 78.90% 320 95.70%
30
12	2.53% 103 16.24% 176 46.73% 248 79.25% 321 95.84%
31
13	2.64% 104 16.54% 177 47.23% 249 79.60% 322 95.96%
32
14	2.74% 105 16.84% 178 47.73% 250 79.94% 323 96.09%
33
15	2.85% 106 17.15% 179 48.24% 251 80.28% 324 96.22%
34
16	2.96% 107 17.46% 180 48.74% 252 80.61% 325 96.34%
35
17	3.08% 108 17.77% 181 49.24% 253 80.94% 326 96.46%
36
18	3.19% 109 18.09% 182 49.75% 254 81.27% 327 96.58%
37
19	3.30% 110 18.41% 182.5 50.00% 255 81.59% 328 96.70%
38
20	3.42% 111 18.73% 183 50.25% 256 81.91% 329 96.81%
39
21	3.54% 112 19.06% 184 50.76% 257 82.23% 330 96.92%
40
22	3.66% 113 19.39% 185 51.26% 258 82.54% 331 97.04%
41
23	3.78% 114 19.72% 186 51.76% 259 82.85% 332 97.15%
42
24	3.91% 115 20.06% 187 52.27% 260 83.16% 333 97.26%
43
25	4.04% 116 20.40% 188 52.77% 261 83.46% 334 97.36%
44
26	4.16% 117 20.75% 189 53.27% 262 83.76% 335 97.47%
45
27	4.30% 118 21.10% 190 53.77% 263 84.05% 336 97.57%
46
28	4.43% 119 21.45% 191 54.27% 264 84.34% 337 97.68%
47
29	4.56% 120 21.81% 192 54.77% 265 84.63% 338 97.78%
48
30	4.70% 121 22.17% 193 55.27% 266 84.92% 339 97.88%
49
31	4.84% 122 22.54% 194 55.77% 267 85.20% 340 97.97%
50
32	4.98% 123 22.90% 195 56.27% 268 85.47% 341 98.07%
51
33	5.12% 124 23.27% 196 56.77% 269 85.75% 342 98.16%
52
34	5.27% 125 23.65% 197 57.26% 270 86.02% 343 98.26%
53
35	5.41% 126 24.03% 198 57.75% 271 86.28% 344 98.35%
54
36	5.56% 127 24.41% 199 58.25% 272 86.55% 345 98.44%
55
37	5.71% 128 24.80% 200 58.74% 273 86.81% 346 98.53%
56
38	5.87% 129 25.19% 201 59.23% 274 87.06% 347 98.62%
57
39	6.02% 130 25.58% 202 59.71% 275 87.32% 348 98.71%
58
40	6.18% 131 25.98% 203 60.20% 276 87.57% 349 98.79%
59
41	6.34% 132 26.38% 204 60.68% 277 87.81% 350 98.87%
60
42	6.51% 133 26.78% 205 61.17% 278 88.06% 351 98.96%
61
43	6.67% 134 27.19% 206 61.65% 279 88.30% 352 99.04%
62
44	6.84% 135 27.60% 207 62.12% 280 88.53% 353 99.12%
63
45	7.01% 136 28.01% 208 62.60% 281 88.77% 354 99.20%
64
46	7.19% 137 28.43% 209 63.07% 282 89.00% 355 99.28%
65
47	7.36% 138 28.85% 210 63.55% 283 89.23% 356 99.35%
66
48	7.54% 139 29.27% 211 64.01% 284 89.45% 357 99.43%
67
49	7.72% 140 29.70% 212 64.48% 285 89.67% 358 99.51%
68
50	7.91% 141 30.13% 213 64.95% 286 89.89% 359 99.58%
69
51	8.09% 142 30.56% 214 65.41% 287 90.10% 360 99.65%
70
52	8.28% 143 31.00% 215 65.87% 288 90.32% 361 99.72%
HB25-1159-30- OVERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT %
711	8.47% 144 31.44% 216 66.32% 289 90.52% 362 99.79%
72
2	8.67% 145 31.88% 217 66.78% 290 90.73% 363 99.86%
 
3	364 99.93%
 
4	365 100.00%
(10)  Adjustments for health-care expenditures for children.5
(h) (I)  Any extraordinary medical expenses incurred on behalf of the6
children shall
 MUST be added to the basic child support obligation and7
shall be divided between the parents in proportion to their EACH PARENT'S8
adjusted gross incomes INCOME. ONGOING EXTRAORDINARY MEDICAL9
EXPENSES MAY BE ADDED AS AN ADJUSTMENT ON THE CHILD SUPPORT10
WORKSHEET CALCULATION ONLY IF THE EXPENSES ARE CONSISTENT AND11
EXPECTED TO CONTINUE. EXTRAORDINARY MEDICAL EXPENSES THAT ARE12
NOT ONGOING AND CONSISTENT OR THAT ARE OTHERWISE NOT ADDED TO13
THE CHILD SUPPORT WORKSHEET CALCULATION ARE SUBJECT TO14
REIMBURSEMENT AMONG THE PARTIES .15
(II)  Extraordinary medical expenses are uninsured expenses,16
including copayments and deductible amounts, in excess of two hundred17
fifty dollars per child per calendar year. Extraordinary medical expenses18
include, but need not be ARE NOT limited to, such, COPAYMENTS,19
DEDUCTIBLES, AND UNINSURED OUT-OF-POCKET EXPENSES FOR reasonable20
costs as THAT are reasonably necessary for PROFESSIONAL MEDICAL CARE,21
PRESCRIPTION MEDICATION, MEDICAL EQUIPMENT, orthodontia, dental22
treatment, asthma treatments, physical therapy, vision care, professional23
counseling or psychiatric therapy for behavioral or mental health24
disorders, and any uninsured chronic health problem. FOR ADULTS AND25
CHILDREN WITH DISABILITIES OR WITH A DISABLING CONDITION WHO ARE26
ELIGIBLE FOR LONG-TERM SERVICES AND SUPPORTS PURSUANT TO ARTICLE27
6
 OF TITLE 25.5 AND WHO ARE NOT EMANCIPATED PURSUANT TO28
HB25-1159
-31- SUBSECTION (13)(a)(II) OF THIS SECTION, EXTRAORDINARY MEDICAL1
EXPENSES MAY INCLUDE ANY EXPENSE RESULTING FROM THE ADULT 'S OR2
CHILD'S DISABILITY OR DISABLING CONDITIONS , INCLUDING EXPENSES3
THAT ARE REASONABLY NECESSARY TO SUPPORT THE ADULT 'S OR CHILD'S4
HEALTH, PROTECTION, AND QUALITY OF LIFE. EXTRAORDINARY MEDICAL5
EXPENSES MAY INCLUDE , BUT ARE NOT LIMITED TO , MEDICALLY6
NECESSARY EQUIPMENT , HOME AND VEHICLE MODIFICATION ,7
RECOMMENDED THERAPEUTIC ACTIVITIES , AND REASONABLE RESPITE8
CARE. ORDINARY MEDICAL EXPENSES INCLUDED IN THE SCHEDULE OF9
BASIC CHILD SUPPORT OBLIGATIONS THAT ARE NOT SUBJECT TO10
ALLOCATION PURSUANT TO SUBSECTION (10)(h)(I) OF THIS SECTION11
INCLUDE MINOR EXPENSES INCURRED IN THE COURSE OF CARING FOR AN12
ADULT OR CHILD, SUCH AS OVER-THE-COUNTER MEDICATION, BANDAGES,13
OR REGULAR HYGIENE AND HEALTH PRODUCTS , EXCEPT WHEN THE MINOR14
EXPENSES ARE RECOMMENDED BY THE ADULT 'S OR CHILD'S TREATMENT15
PROVIDER TO TREAT OR MANAGE THE ADULT 'S OR CHILD'S CHRONIC16
CONDITIONS.17
(III) (A)  The party seeking reimbursement for an uninsured	18
EXTRAORDINARY medical expense must THAT IS NOT INCLUDED AS AN19
ADJUSTMENT IN THE MONTHLY CHILD SUPPORT WORKSHEET CALCULATION20
AND MONTHLY CHILD SUPPORT ORDER SHALL provide proof of the expense21
to the reimbursing party within a reasonable time after incurring the22
expense. Absent extraordinary circumstances, failure to provide proof of23
the expense to the reimbursing party by July 1 of the year following the24
calendar year in which the expense was incurred results in a waiver of the25
reimbursement.26
(B)  The party seeking reimbursement may file a motion for27
HB25-1159
-32- judgment of uninsured EXTRAORDINARY medical expenses for that1
particular calendar year if the party fails to respond and reimburse the2
expenses or reach a payment arrangement with the requesting party within3
forty-nine days after the date the request was received. The motion must4
specify the amount of the expense incurred, the amount sought from the5
other party pursuant to subsection (10)(h)(I) of this section, and when and6
how the request for reimbursement was made to the other party. Any7
response to the motion must include any objection to the costs requested8
or proposed payment arrangements.9
(11)  Extraordinary adjustments to the schedule of basic child10
support obligations - periodic disability benefits. (c) (II)  Absent good11
cause shown, the custodial parent PARTY must apply for dependent12
benefits for the child or children within sixty days after the custodial13
parent PARTY receives notification pursuant to subsection (11)(c)(I) of14
this section and shall cooperate with the appropriate federal agency in15
completing any application for benefits. N
O LATER THAN SEVEN DAYS16
AFTER RECEIVING A SOCIAL SECURITY BENEFIT VERIFICATION LETTER OR17
OTHER CORRESPONDENCE FROM THE FEDERAL SOCIAL SECURITY18
ADMINISTRATION CONFIRMING THE AMOUNT OF THE LUMP SUM19
RETROACTIVE PAYMENT AND THE DATES COVERED , THE CUSTODIAL PARTY20
SHALL PROVIDE THE NONCUSTODIAL PARENT AND THE DELEGATE CHILD21
SUPPORT ENFORCEMENT UNIT , IF THE UNIT IS A PARTY TO THE CASE, WITH22
A COPY OF THE LETTER OR CORRESPONDENCE .23
(12)  Dependency exemptions. Unless otherwise agreed upon by
24
the parties, the court shall allocate the right to claim dependent children25
for income tax purposes between the parties. These rights shall be26
allocated between the parties in proportion to their contributions to the27
HB25-1159
-33- costs of raising the children. A parent shall not be entitled to claim a child1
as a dependent if he or she has not paid all court-ordered child support for2
that tax year or if claiming the child as a dependent would not result in3
any tax benefit.4
(a)  T
HE COURT MAY ALLOCATE AN INCOME TAX DEPENDENCY5
EXEMPTION AND THE RESULTING TAX BENEFIT FOR A CHILD AND REQUIRE6
THE PARTY WHO HAS THE CHILD IN THE PARTY 'S PHYSICAL CUSTODY FOR7
MORE THAN FIFTY PERCENT OF THE CALENDAR YEAR TO PROVIDE THE8
OTHER PARTY A PROPERLY EXECUTED DECLARATION THAT RELEASES THE9
PARTY'S CLAIM TO THE CHILD AS A DEPENDENT PURSUANT TO THE FEDERAL10
"I
NTERNAL REVENUE CODE OF 1986", 26 U.S.C. SEC. 152 (e). IF AN11
ALLOCATION OF EXEMPTION IS CONTESTED , THE COURT MUST MAKE12
FINDINGS SUPPORTING THE COURT'S DECISION FOR THE ALLOCATION.13
(b)  I
N DETERMINING THE ALLOCATION PURSUANT TO SUBSECTION14
(12)(a) 
OF THIS SECTION, THE COURT SHALL CONSIDER THE FOLLOWING :15
(I)  T
HE FINANCIAL RESOURCES OF EACH PARTY ;16
(II)  A
NY NEGATIVE IMPACTS ON A PARTY 'S ABILITY TO PROVIDE17
FOR THE NEEDS OF THE CHILD IF THE PARTY IS NOT AWARDED THE18
ALLOCATION OF EXEMPTION;19
(III)  I
F ONE PARTY OR BOTH PARTIES WOULD EACH RECEIVE A TAX20
BENEFIT FROM THE RIGHT TO CLAIM THE CHILD FOR TAX PURPOSES21
PURSUANT TO THE FEDERAL "INTERNAL REVENUE CODE OF 1986", 2622
U.S.C.
 SEC. 152 (e). THE FILING STATUS AS HEAD OF HOUSEHOLD IS NOT23
IMPACTED BY THIS DESIGNATION.24
(IV)  T
HE IMPACT OF THE ALLOCATION OF EXEMPTION ON EITHER25
PARTY'S ABILITY TO CLAIM A PREMIUM TAX CREDIT OR A PREMIUM26
SUBSIDY PURSUANT TO THE FEDERAL "PATIENT PROTECTION AND27
HB25-1159
-34- AFFORDABLE CARE ACT", 42 U.S.C. SEC. 18001 ET SEQ., AS AMENDED BY1
THE FEDERAL "HEALTH CARE AND EDUCATION RECONCILIATION ACT OF2
2010",
 42 U.S.C. SEC. 1305 ET SEQ., AND ANY FEDERAL GUIDANCE OR3
REGULATIONS ISSUED PURSUANT TO THE FEDERAL ACTS .4
(c) (I)  T
HE COURT MAY PLACE REASONABLE CONDITIONS ON A5
PARTY'S RIGHT TO CLAIM AN ALLOCATION OF EXEMPTION , INCLUDING A6
REQUIREMENT THAT THE PARTY REMAINS IN COMPLIANCE WITH A CHILD7
SUPPORT OBLIGATION. IN THE EVENT THE PARTY IS NOT IN COMPLIANCE8
WITH A CHILD SUPPORT OBLIGATION OR OTHER COURT ORDER , EITHER9
PARTY MAY MOVE TO MODIFY THE ALLOCATION OF EXEMPTION .10
(II)  A
S USED IN THIS SUBSECTION (12)(c), "COMPLIANCE WITH A11
CHILD SUPPORT OBLIGATION" MEANS MAKING ORDERED PAYMENTS FOR12
THE APPLICABLE TAX YEAR.13
(d)  I
F THE COURT DETERMINES THAT A PARTY HAS CLAIMED AN14
INCOME TAX DEPENDENCY EXEMPTION IN VIOLATION OF A COURT ORDER15
OR APPLICABLE LAW, OR HAS FAILED OR REFUSED TO PROVIDE A PROPERLY16
EXECUTED WRITTEN DECLARATION THAT RELEASES THE PARTY 'S CLAIM TO17
A CHILD AS A DEPENDENT TO THE OTHER PARTY AS REQUIRED BY COURT18
ORDER, THE COURT MAY ISSUE AN ORDER REQUIRING COMPENSATION IN19
THE AMOUNT OF THE LOST TAX BENEFIT AND REASONABLE ATTORNEY FEES20
AND COSTS TO THE PARTY WHO WAS WRONGFULLY DEPRIVED OF THE21
INCOME TAX DEPENDENCY EXEMPTION . A MOTION FOR RELIEF MUST BE22
BROUGHT WITHIN THREE YEARS AFTER THE DATE OF FILING THE INCOME23
TAX RETURN IN WHICH THE EXEMPTION WAS CLAIMED OR COULD HAVE24
BEEN CLAIMED. A PARTY WHO BRINGS A MERITLESS MOTION FOR RELIEF25
MAY BE ORDERED TO PAY REASONABLE ATTORNEY FEES AND COSTS TO26
THE OTHER PARTY.27
HB25-1159
-35- (13)  Emancipation. (a)  For child support orders entered on or1
after July 1, 1997, unless a court finds that a child is otherwise2
emancipated, emancipation occurs and child support terminates without3
either party filing a motion when the last or only child attains nineteen4
years of age unless one or more of the following conditions exist:5
(III)  If the child is still in high school or an equivalent program,6
support continues until the end of the month following graduation. A7
child who ceases to attend high school prior to graduation and later8
reenrolls is entitled to support upon reenrollment and until the end of the9
month following graduation, but not beyond age twenty-one. A10
CONCURRENT ENROLLMENT PROGRAM , AS DEFINED IN SECTION 22-35-103,11
DOES NOT QUALIFY AS AN EQUIVALENT PROGRAM . A CHILD PARTICIPATING12
IN A CONCURRENT ENROLLMENT PROGRAM IS EMANCIPATED ONCE THE13
CHILD COMPLETES THE LOCAL EDUCATION PROVIDER 'S MINIMUM HIGH14
SCHOOL GRADUATION REQUIREMENTS .15
SECTION 3. In Colorado Revised Statutes, 14-10-116, amend16
(1) as follows:17
14-10-116.  Appointment in domestic relations and juvenile18
cases - representation of the best interests of the child - legal19
representative of the child - disclosure - short title. (1)  The court may,20
upon the motion of either party or upon its own motion, appoint an21
attorney, in good standing and licensed to practice law in the state of22
Colorado, to serve as the legal representative of the child, representing the23
best interests of the child in any domestic relations 
OR JUVENILE24
proceeding that involves allocation of parental responsibilities. In no
25
instance may The same person SHALL NOT serve as both the child's legal26
representative pursuant to this section and as the child and family27
HB25-1159
-36- investigator for the court pursuant to section 14-10-116.5. Within seven1
days after the appointment, the appointed person shall comply with the2
disclosure provisions of DESCRIBED IN subsection (2.5) of this section.3
SECTION 4. In Colorado Revised Statutes, 14-10-116.5, amend4
(1) as follows:5
14-10-116.5.  Appointment in domestic relations and juvenile6
cases - child and family investigator - disclosure - background check7
- definition. (1)  The court may, upon the motion of either party or upon8
its own motion, appoint a neutral third person to serve the court as a child9
and family investigator pursuant to subsection (2) of this section in a10
domestic relations 
OR JUVENILE proceeding that involves allocation of11
parental responsibilities. The court shall set forth the specific duties of the12
child and family investigator in a written order of appointment. The same13
person may
 SHALL not serve as both the legal representative of the child14
pursuant to section 14-10-116 and as the child and family investigator for15
the court pursuant to this section. Within seven days after the16
appointment, the appointed person shall comply with the disclosure17
provisions of DESCRIBED IN subsection (2.5) of this section.18
SECTION 5. In Colorado Revised Statutes, 14-10-122, amend19
(6)(d) introductory portion and (6)(d)(I) as follows:20
14-10-122.  Modification and termination of provisions for21
maintenance, support, and property disposition - automatic lien -22
definitions. (6) (d)  Notwithstanding the provisions of paragraphs (a) and23
(b) of this subsection (6) SUBSECTIONS (6)(a) AND (6)(b) OF THIS SECTION,24
a court order for child support shall MUST not be modified or terminated25
pursuant to this subsection (6) if:26
(I)  The child support obligor acknowledged paternity pursuant to27
HB25-1159
-37- section 19-4-105 (1)(c) or (1)(e), C.R.S., (2)(a.5) knowing that he was not1
the father of the child;2
SECTION 6. In Colorado Revised Statutes, 14-10-127, amend3
(1)(a)(I)(A) as follows:4
14-10-127.  Evaluation and reports - training and5
qualifications of evaluators - disclosure - definitions. (1) (a) (I) (A)  In6
all proceedings concerning the allocation of parental responsibilities with7
respect to a child, 
INCLUDING JUVENILE PROCEEDINGS , the court may,8
upon motion of either party or upon its own motion, order any evaluator9
to perform an evaluation and file a written report concerning the disputed10
issues relating to the allocation of parental responsibilities for the child,11
unless the motion by either party is made for the purpose of delaying the12
proceedings. The purpose of the evaluation and report is to assist in13
determining the best interests of the child, with the child's safety always14
paramount. The evaluation and subsequent report must focus on the best15
interests of the child and the factors set forth in sections 14-10-124 and16
14-10-129 in any post-decree or relocation case. In addition, the evaluator17
shall assess a party's parenting attributes as those attributes relate to the18
best interests of the child and consider any psychological needs of the19
child when making recommendations concerning decision-making and20
parenting time for the written report. In the written report, the evaluator21
shall provide to the court, for the court to consider, options that serve the22
best interests of the child.23
SECTION 7. In Colorado Revised Statutes, 14-14-111.5, amend24
(4)(c)(II), (4)(c)(III)(B), (4)(c)(IV)(C), and (16.7) as follows:25
14-14-111.5.  Income assignments for child support or26
maintenance. (4)  Notice to withhold income for support. (c)  A notice27
HB25-1159
-38- to withhold income for support must be provided on a federal office of1
management and budget-approved income withholding for support form2
and must contain the following information and, except in cases in which3
the obligee is receiving child support enforcement services pursuant to4
section 26-13-106, must include a certified copy of the support order:5
(II)  A statement that withholding must begin no later than the first6
pay period that begins at least fourteen working CALENDAR days after the7
date on the notice to withhold income for support;8
(III)  Instructions concerning withholding the deductions,9
including:10
(B)  A statement that the employer, trustee, or other payor PAYER11
of funds may deduct a fee 
ONCE A MONTH to defray the cost of12
withholding and that the employer, trustee, or other payor
 PAYER of funds13
shall refer to the laws governing the work state of the employee for the14
allowable amount of such fee; and15
(IV)  Instructions about disbursing the withheld amounts,16
including the requirements that each disbursement:17
(C)  Must be identified by the remittance identifier, the name and18
social security number of each obligor, the date the deduction was made,19
the amount of the payment, and the family support registry account20
number for cases ordered to be paid through the family support registry;21
and22
(16.7)  The employer, trustee, or other payer of funds may extract23
a processing fee of up to five dollars per month. from the remainder of the24
obligor's income after the deduction and withholding THE TOTAL AMOUNT25
WITHHELD, INCLUDING THE PROCESSING FEE, IS SUBJECT TO THE LIMITS26
DESCRIBED IN SECTION 13-54-104 (3).27
HB25-1159
-39- SECTION 8. In Colorado Revised Statutes, 14-14-113, amend1
(1)(b) as follows:2
14-14-113.  Recordation of social security numbers in certain3
family matters. (1) (b)  The judicial department shall maintain records4
of the parties' and children's social security numbers in family matters5
filed under PURSUANT TO articles 10 and 14 of this title TITLE 14, articles6
4 and 6 of title 19, C.R.S., and article 13.5 of title 26. C.R.S. Nothing in7
this paragraph (b) shall THIS SUBSECTION (1)(b) DOES NOT require that a8
person's social security number 
TO appear on the face of the court order.9
A
 CASE INFORMATION SHEET THAT CONTAINS A PERSON 'S SOCIAL10
SECURITY NUMBER MUST BE FILED UNDER SEAL .11
SECTION 9. In Colorado Revised Statutes, 19-4-107.3, amend12
(3) introductory portion and (3)(a) as follows:13
19-4-107.3.  When determination of parentage is final -14
modifications - exceptions. (3)  Notwithstanding the provisions of
15
subsection (1) of this section, neither a determination of parentage nor OR16
an order respecting child support shall MUST NOT be modified or set aside17
pursuant to this section if:18
(a)  The individual named in the order acknowledged paternity19
pursuant to section 19-4-105 (1)(c) or (1)(e) (2)(a.5) knowing that he was20
not the father of the child;21
SECTION 10. In Colorado Revised Statutes, 19-4-116, amend22
(6) introductory potion, (6)(g), and (6)(j); repeal (6)(e); and add (6)(l),23
(6)(m), (6)(n), (6)(o), (6)(p), and (6)(q) as follows:24
19-4-116.  Judgment or order - birth-related costs - evidence.25
(6)  T
HE COURT OR DELEGATE CHILD SUPPORT ENFORCEMENT UNIT HAS26
THE DISCRETION TO ENTER AN ORDER DIRECTING THE OBLIGOR TO PAY A27
HB25-1159
-40- REASONABLE AMOUNT OF RETROACTIVE CHILD SUPPORT FOR A TIME1
PERIOD THAT OCCURRED PRIOR TO THE MONTH THE CHILD SUPPORT2
OBLIGATION BEGINS. In determining the amount to be paid by a parent for3
support of the child and the period during which the duty of support is4
owed, a court enforcing the obligation of support OF RETROACTIVE CHILD5
SUPPORT, THE COURT shall consider all relevant facts FACTORS, including:6
(e)  The need and capacity of the child for education, including7
higher education;8
(g)  The financial resources and the earning ability of the child;9
(j)  The standard of living the child would have enjoyed had the10
parents been married; and AN INTACT FAMILY;11
(l)  T
HE ABILITY OF THE OBLIGOR TO PAY COURT -ORDERED12
CURRENT CHILD SUPPORT IN ADDITION TO A POTENTIAL JUDGMENT FOR13
RETROACTIVE CHILD SUPPORT;14
(m)  E
FFORTS THE PARENTS HAVE MADE TO CONTACT EACH OTHER15
AND COMMUNICATE THE NEEDS OF THE CHILD , INCLUDING REQUESTS FOR16
FINANCIAL SUPPORT;17
(n)  A
NY EVIDENCE REGARDING A PARENT 'S ATTEMPT TO AVOID18
SERVICE;19
(o)  S
UPPORT PROVIDED BY THE OBLIGOR , INCLUDING, BUT NOT20
LIMITED TO, MONEY, SUPPLIES, FOOD, CLOTHING, AND GIFTS;21
(p)  E
VIDENCE OF EFFORTS TO RESTRICT ACCESS TO THE CHILD22
FROM THE OTHER PARENT; AND23
(q)  E
VIDENCE THAT THE PARENTS HAD A FINANCIAL AGREEMENT24
DURING THE RETROACTIVE TIME PERIOD .25
SECTION 11. In Colorado Revised Statutes, 26-13-122.7,26
amend (1)(c)(I)(D) as follows:27
HB25-1159
-41- 26-13-122.7.  Administrative lien and attachment of insurance1
claim payments, awards, and settlements - reporting - rules - fund.2
(1) (c) (I)  For the purposes of this section, an insurance claim payment,3
award, or settlement is limited to an individual who receives money in4
excess of one thousand dollars after making a claim for payment under an5
insurance policy for:6
(D)  A Life insurance policy or annuity contract payable to a7
beneficiary.8
SECTION 12. In Colorado Revised Statutes, 26-13-125, amend9
(1)(a) and (3); and add (1)(e), (1)(f), and (9) as follows:10
26-13-125.  State directory of new hires - definitions. (1)  As11
used in this section, unless the context otherwise requires:12
(a)  "Employee" means a natural person who is employed by an13
employer in this state for compensation, which employer is required to14
report the compensation to the federal internal revenue service.15
"Employee" includes a self-employed or contracted employee for whom16
the employer is required to report compensation to the federal internal17
revenue service. "Employee" does not include:18
(I)  An employee hired to perform intelligence or19
counterintelligence functions for an agency of the United States20
government, as those terms are defined in the federal "Intelligence21
Organization Act of 1992", 50 U.S.C. sec. 401a, when the head of the22
agency has determined that reporting the employee could endanger the23
safety of the employee or compromise an ongoing investigation or24
intelligence mission; 
OR25
(II)  A
N INDEPENDENT CONTRACTOR .26
(e)  "S
ERVICE PROVIDER" MEANS:27
HB25-1159
-42- (I)  AN INDIVIDUAL, SOLE SHAREHOLDER OF A CORPORATION , SOLE1
MEMBER OF A LIMITED LIABILITY COMPANY , OR SOLE PROPRIETOR;2
(II)  A
N INDIVIDUAL WHO IS NOT AN EMPLOYEE OF A SERVICE3
RECIPIENT; OR4
(III)  A
N INDEPENDENT CONTRACTOR WHO :5
(A)  C
ONTRACTS OR PROVIDES SERVICES FOR COMPENSATION TO A6
SERVICE RECIPIENT DOING BUSINESS IN COLORADO IN AN AMOUNT EQUAL7
TO OR GREATER THAN THE AMOUNT SET FORTH IN 26 U.S.C. SEC. 6041 IN8
THE CALENDAR YEAR; OR9
(B)  I
S A TRANSPORTATION NETWORK COMPANY DRIVER WHO USES10
A PERSONAL VEHICLE TO DELIVER FOOD , GOODS, OR OTHER SERVICES TO11
A PERSON IN COLORADO THROUGH THE TRANSPORTATION NETWORK12
COMPANY'S DIGITAL NETWORK.13
(f)  "S
ERVICE RECIPIENT" MEANS:14
(I)  A
 PERSON DOING BUSINESS IN COLORADO WHO ENTERS INTO A15
CONTRACT FOR SERVICES WITH A SERVICE PROVIDER OR RECEIVES16
SERVICES FROM A SERVICE PROVIDER; OR17
(II)  A
 PERSON DOING BUSINESS IN COLORADO AS A COMPANY THAT18
MAINTAINS A DIGITAL NETWORK TO FACILITATE SERVICE TRANSPORTATION19
NETWORK COMPANY DRIVERS , INCLUDING, BUT NOT LIMITED TO, DRIVERS20
DELIVERING FOOD, GOODS, OR SERVICES TO A PERSON SEEKING SUCH21
SERVICES.22
(3)  Effective October 1, 1997,
 Each employer shall submit to the23
state directory of new hires a copy of the W-4 form, the W-9 form, or, at24
the option of the employer, an equivalent form for each newly hired25
employee in Colorado. The report may be transmitted to the state26
department by first-class mail, magnetically, or electronically. The report27
HB25-1159
-43- must contain the newly hired employee's name, DATE OF BIRTH, address,1
social security number, 
WHETHER THE NEW HIRE IS AN EMPLOYEE OR2
SERVICE PROVIDER, and the date services for remuneration were first3
performed by the newly hired employee. The report must contain the4
name and address of the employer and the identifying number assigned5
to the employer under section 6109 of
 PURSUANT TO the federal "Internal6
Revenue Code of 1986", as amended, 26 U.S.C. SEC. 6109. An employer7
is not liable for furnishing information pursuant to this section. An8
employer is not required to submit to the state directory of new hires a9
report concerning any employee hired for less than thirty days.10
(9) (a)  N
O LATER THAN TWENTY DAYS AFTER A SERVICE RECIPIENT11
PAYS REMUNERATION TO OR CONTRACTS FOR SERVICES WITH A SERVICE12
PROVIDER IN AN AMOUNT SET FORTH IN 26 U.S.C SEC. 6041, WHICHEVER13
IS EARLIER, THE SERVICE RECIPIENT SHALL REPORT TO THE STATE14
DIRECTORY OF NEW HIRES THE FOLLOWING INFORMATION :15
(I)  F
OR EACH SERVICE PROVIDER WHO IS NEWLY PAID OR16
CONTRACTED FOR SERVICES PROVIDED IN THIS STATE , THE SERVICE17
PROVIDER'S NAME, DATE OF BIRTH, ADDRESS, SOCIAL SECURITY NUMBER,18
AND WHETHER THE SERVICE PROVIDER IS BEING REPORTED AS A SERVICE19
PROVIDER AND NOT AS AN EMPLOYEE ; AND20
(II)  T
HE SERVICE RECIPIENT'S NAME, ADDRESS, AND SOCIAL21
SECURITY NUMBER.22
(b)  A
 SERVICE RECIPIENT MAY REPORT REMUNERATION OR23
CONTRACTS FOR SERVICES PURSUANT TO THIS SUBSECTION (9) IF THE24
VALUE OF THE SERVICES IS LESS THAN THE AMOUNT SET FORTH IN 2625
U.S.C.
 SEC. 6041 OR UNKNOWN.26
(c)  I
NFORMATION THAT IS REPORTED BY A SERVICE RECIPIENT27
HB25-1159
-44- PURSUANT TO THIS SUBSECTION (9) IS CONFIDENTIAL BUT MUST BE MADE1
AVAILABLE FOR USE BY STATE AGENCIES THAT ADMINISTER STATE PLANS2
PURSUANT TO TITLE IV-D OF THE FEDERAL "SOCIAL SECURITY ACT",3
INCLUDING STATE AGENCIES IN OTHER STATES .4
(d)  A
 SERVICE RECIPIENT WHO FAILS TO PROVIDE A REPORT5
PURSUANT TO THIS SUBSECTION (9) IS SUBJECT TO THE SAME6
ENFORCEMENT ACTION AVAILABLE FOR FAILURE OF AN EMPLOYER TO7
REPORT A NEWLY HIRED EMPLOYEE .8
(e)  A
 SERVICE RECIPIENT WHO REPORTS INFORMATION TO THE9
STATE DIRECTORY OF NEW HIRES PURSUANT TO THIS SECTION IS IMMUNE10
FROM CIVIL LIABILITY.11
SECTION 13. In Colorado Revised Statutes, 26-13.5-103,12
amend (1)(h) and (1)(i.5) as follows:13
26-13.5-103.  Notice of financial responsibility issued -14
contents. (1)  The delegate child support enforcement unit shall issue a15
notice of financial responsibility to the APA-respondent who is the16
obligee or an obligor who owes a child support debt or who is responsible17
for the support of a child or to the custodian of a child who is receiving18
support enforcement services from the delegate child support enforcement19
unit pursuant to article 13 of this title 26. If the obligor has applied for20
child support services, the notice must be served on the obligee. The21
notice must advise the APA-respondent:22
(h)  That, in calculating the amount of monthly support obligation23
pursuant to the child support guidelines as set forth in section 14-10-115,24
C.R.S.,
 the delegate child support enforcement unit shall set the monthly25
support obligation based upon reliable information concerning the26
parents' income, which may include wage statements or other wage27
HB25-1159
-45- information obtained from the department of labor and employment, tax1
records, and verified statements and other information provided by the2
parents and that, in the absence of any such information, the delegate3
child support enforcement unit may SHALL set the monthly support4
obligation based on the current minimum wage for a forty-hour5
workweek PURSUANT TO SECTION 14-10-115 (5)(b.5);6
(i.5)  That the court or delegate child support enforcement unit7
may enter an order directing the obligor to pay for support of the child in8
an amount as may be determined by the court or delegate child support9
enforcement unit to be reasonable under the circumstances, for a time10
period prior to the entry of an order establishing paternity or for a time11
period prior to the entry of the MONTH THE CHILD SUPPORT OBLIGATION12
BEGINS IN A support order established pursuant to section 19-6-104;13
C.R.S.;14
SECTION 14. In Colorado Revised Statutes, 26-13.5-105,15
amend (5) as follows:16
26-13.5-105.  Negotiation conference - issuance of order of17
financial responsibility - filing of order with district court. (5)  If the18
court or delegate child support enforcement unit finds that the obligor has19
an obligation to support the child or children mentioned in the petition or20
notice, the court or delegate child support enforcement unit may enter an21
order directing the obligor to pay such sums for support as may be22
reasonable under the circumstances, taking into consideration the factors23
found DESCRIBED in section 19-4-116 (6) The court or delegate child24
support enforcement unit may also enter an order directing the25
appropriate party to pay for support of the child, in an amount as may be26
determined by the court or delegate child support enforcement unit to be27
HB25-1159
-46- reasonable under the circumstances, for a time period which THAT1
occurred prior to the month the child support obligation begins pursuant2
to section 19-6-104.3
SECTION 15. Effective date. This act takes effect upon passage;4
except that section 7 and section 12 of this act take effect on February 1,5
2026; and section 14-10-115 (3), (7), and (8), as amended in section 2 of6
this act, takes effect on March 1, 2026.7
SECTION 16. Safety clause. The general assembly finds,8
determines, and declares that this act is necessary for the immediate9
preservation of the public peace, health, or safety or for appropriations for10
the support and maintenance of the departments of the state and state11
institutions.12
HB25-1159
-47-